Circular No. 89/2026/TT-BTC

CIRCULAR

DETAILING A NUMBER OF ARTICLES OF THE LAW ON TAX ADMINISTRATION AND DECREE NO. 252/2026/ND-CP OF THE GOVERNMENT DETAILING A NUMBER OF ARTICLES AND MEASURES FOR ORGANISING AND GUIDING THE IMPLEMENTATION OF THE LAW ON TAX ADMINISTRATION

Pursuant to the Law on Tax Administration No. 108/2025/QH15;

Pursuant to Decree No. 252/2026/NĐ-CP of the Government detailing a number of articles of, and measures for organising and guiding the implementation of, the Law on Tax Administration;

Pursuant to Decree No. 29/2025/NĐ-CP of the Government providing for the functions, tasks, powers and organisational structure of the Ministry of Finance, as amended and supplemented by Decree No. 166/2025/NĐ-CP;

At the proposal of the Director of the Tax Department;

The Minister of Finance issues this Circular detailing a number of articles of the Law on Tax Administration and Decree No. 252/2026/ND-CP of the Government detailing a number of articles and measures for organising and guiding the implementation of the Law on Tax Administration.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular details a number of articles, clauses, points and contents assigned in the Law on Tax Administration No. 108/2025/QH15 and Decree No. 252/2026/ND-CP of the Government detailing a number of articles and measures for organising and guiding the implementation of the Law on Tax Administration, including:

1. Detailing a number of articles, clauses and points assigned in the Law on Tax Administration, including: Clause 3 of Article 3, Clause 9 of Article 12, Clause 9 of Article 14, Clause 5 of Article 15, Clause 7 of Article 16, Clause 7 of Article 18, Clause 6 of Article 19, Clause 6 of Article 20, Clause 5 of Article 21, Clause 7 of Article 22, Clause 3 of Article 37, Point b of Clause 2 of Article 38, and Clause 4 of Article 52.

2. Detailing a number of articles, clauses and points assigned in Decree No. 252/2026/ND-CP, including:

a) Detailing Clause 10 of Article 12, Clause 3 of Article 15, Clause 4 of Article 24, Point b of Clause 3 of Article 27, Clause 5 of Article 29, Clause 4 of Article 30, Clause 4 of Article 31, Clause 3 of Article 32, Clause 4 of Article 33, Clause 7 of Article 34, Clause 7 of Article 35, Point d of Clause 2 of Article 40, Clauses 1 and 2 of Article 41, Clause 3 of Article 42, Clause 5 of Article 45, Clause 10 of Article 50, Clause 7 of Article 54, Clause 7 of Article 55, Clause 1 of Article 57, Clause 6 of Article 59, Clause 2 of Article 60, Points a and b of Clause 1 of Article 61, and Point b of Clause 2 of Article 65;

b) Prescribing the templates of notices serving tax administration and the performance of tax administrative procedures under Point b, Clause 2, Article 58 of Decree No. 252/2026/ND-CP.

3. Detailing the contents assigned in the Law on Tax Administration and Decree No. 252/2026/ND-CP on:

a) Electronic transactions in tax administration;

b) Declaration of taxes and other revenues; calculation of taxes and other revenues; allocation of taxes and other revenues;

c) Payment of taxes and other revenues; extension of the time limit for paying taxes, other revenues, late payment interest and fines; handling of tax amounts, late payment interest and fines;

d) Tax refund procedures;

dd) Tax exemption and reduction; payment of tax debts in instalments; freezing of tax debts; write-off of tax debts;

e) Tax inspection; inspection and supervision of compliance with the law on taxes, fees and charges;

g) Connection and exchange of information and data between tax authorities and competent State management agencies, organisations and individuals in receiving and handling tax administrative procedures for taxpayers by electronic means.

Article 2. Subjects of application

1. Taxpayers and tax authorities as prescribed in Article 2 of the Law on Tax Administration and Article 2 of Decree No. 252/2026/ND-CP.

2. Other relevant State agencies, organisations and individuals as prescribed in Clause 4, Article 2 of the Law on Tax Administration.

Article 3. Interpretation of terms

1. “Province” means a provincial-level administrative unit under the Law on Organisation of Local Government No. 72/2025/QH15 (including provinces and centrally run cities).

2. “Allocation of tax obligations” means the taxpayer declaring taxes and other revenues at the directly managing tax authority or the tax authority managing the State budget revenue and determining the amounts of taxes and other revenues payable to each province entitled to the State budget revenue (the allocation-receiving area) as prescribed by law.

3. “Directly managing tax authority” means the tax authority stated on the Tax Registration Certificate, the Tax Identification Number Notice, the Notice of the managing tax authority or the Notice of assignment of the managing tax authority when issuing the enterprise code, cooperative code or tax identification number, when changing registration information, or when reassigning the managing tax authority as prescribed by law, including:

a) The tax authority managing the area of the taxpayer's head office, except as prescribed at Point c of this Clause;

b) The tax authority managing the area where the taxpayer has a dependent unit that declares taxes directly with the tax authority in that area;

c) The Large Enterprise Tax Sub-Department and the E-commerce Tax Sub-Department under the Tax Department;

d) For individuals earning income from salaries and wages, the directly managing tax authority is the tax authority that issued the tax identification number, and changes to the tax authority carrying out tax finalisation for the individual as prescribed;

dd) For individuals receiving inheritances or gifts that are securities or capital contributions in economic organisations or business establishments in Vietnam and required to declare taxes directly with the tax authority, the directly managing tax authority is the tax authority managing the securities issuer or the enterprise in which the capital is contributed; where several tax authorities manage several securities issuers or enterprises with capital contributions, the directly managing tax authority is the tax authority of the place where the individual receiving the inheritance or gift resides.

4. “Tax authority managing the allocation-receiving area” means the tax authority of the area entitled to the State budget revenue determined by the taxpayer on the tax declaration but not authorised to receive the taxpayer's tax declaration dossier as prescribed. The tax authority managing the allocation-receiving area includes:

a) The tax authority in the area where the taxpayer's head office is located but which does not directly manage the taxpayer;

b) The tax authority in a province other than that of the taxpayer's head office that is entitled to the State budget revenue as prescribed.

5. “Tax authority managing the State budget revenue” means the tax authority managing the area where the taxpayer has tax declaration, tax payment, tax refund, tax exemption, tax reduction and other tax procedures under the Law on Tax Administration and its guiding documents or under an assignment document of the competent authority, but which is not the tax authority directly managing the taxpayer.

6. “Dependent unit” includes branches and representative offices.

7. “Material damage” means the actual, determinable material loss of the taxpayer as prescribed in Article 361 of the Civil Code, determined in money.

8. “Electronic transaction code” means a string of characters created under a uniform rule, unique for each electronic document on the Tax Administration Information System.

9. “Electronic transaction account” means an electronic transaction account under the law on electronic transactions, including: an electronic identification account under the law on electronic identification and authentication; and an electronic tax transaction account.

10. Terms prescribed in this Circular have the meanings prescribed in the Law on Tax Administration and Decree No. 252/2026/ND-CP.

Article 4. Grouping of taxpayers in tax administration

1. Tax authorities group taxpayers for tax administration purposes:

a) Determining the priority regime for taxpayers in tax administration under Article 48 of Decree No. 252/2026/ND-CP;

b) Allocating resources and applying tax administration operational procedures and tax administration measures appropriate to each group of taxpayers;

c) Analysing and assessing the level of tax risk, the level of compliance with tax law and the history of legal compliance of taxpayers on the basis of analysing information and data of the Tax Administration Information System and data connected and shared by relevant agencies, organisations and individuals as prescribed by law; updated periodically or when information and data relating to the taxpayer change.

2. Criteria for grouping taxpayers:

Based on the management purposes specified in Clause 1 of this Article, tax authorities determine the criteria for grouping taxpayers according to similar characteristics of area, scale, and lines of production and business.

a) By the scope of the area of operation and tax registration of the taxpayer;

b) By whether the taxpayer is an organisation or enterprise; a business household, business individual or individual with tax obligations to the State budget; or another type of organisation or taxpayer;

c) By the scale of operation of the taxpayer, such as revenue, amounts paid to the State budget, scale of capital, assets and labour, and the number of dependent units and business locations;

d) By line of production and business, field, mode of operation and the characteristics of tax obligations associated with that activity, including: production, trade, services, transport, finance, construction and installation, real estate, or e-commerce, business on e-commerce platforms and other digital platforms; cross-border transactions and other fields according to the management purposes of the tax authority;

dd) By the level of compliance with tax law, the history of compliance with tax law and the level of tax risk of the taxpayer.

3. On the basis of the criteria for grouping taxpayers specified in Clause 2 of this Article, tax authorities analyse taxpayers' data and information to assess and rank taxpayers by their level of compliance with tax law and level of tax risk, including:

a) The level of compliance with tax law and the compliance history in stages such as tax registration, tax declaration and tax payment; tax debt status; tax inspection results; and compliance with decisions of the tax authority;

b) The level of tax risk in the use of e-invoices, tax refunds, tax exemption, tax reduction, determination of tax obligations and risk criteria arising from tax administration requirements in each period;

c) For groups of taxpayers, tax authorities apply management measures appropriate to the risk levels and compliance classifications (good compliance, average compliance, low compliance, non-compliance):

c.1) Taxpayers with good compliance and low risk are subject to the priority regime in tax administration as prescribed;

c.2) Taxpayers with average compliance and low or medium risk are subject to the tax authority's compliance support programmes and to communication, support, guidance and training measures to improve voluntary compliance;

c.3) Taxpayers with low compliance or high risk are subject to warning, supervision and monitoring measures to prevent risks from arising; taxpayers with low compliance and high risk are subject to enhanced management measures, including inspection, supervision and enforcement as prescribed by law and, where necessary, coordination with competent agencies as prescribed;

c.4) Non-compliant taxpayers will be placed under key tax supervision.

Article 5. Tax administration tasks of the directly managing tax authority, the tax authority managing the allocation-receiving area and the tax authority managing the State budget revenue

1. The directly managing tax authority performs the tasks prescribed by the law on tax administration (except as prescribed in Clause 3 of this Article), specifically:

a) Receiving tax declaration dossiers, extending the time limit for submitting tax declaration dossiers, and penalising violations of tax law relating to the submission of taxpayers' tax declaration dossiers;

b) Calculating and adjusting the late payment interest of taxpayers;

c) Guiding and urging taxpayers to declare taxes and pay money into the State budget;

d) Applying measures to urge payment of tax debts and to enforce tax debts;

dd) Receiving and handling dossiers requesting extension of the time limit for paying taxes, other revenues, late payment interest and fines, payment of tax debts in instalments, freezing of tax debts, write-off of tax debts, exemption from late payment interest, and non-calculation of late payment interest;

e) Receiving and handling written requests for handling overpaid amounts of taxpayers under Articles 42 and 43 of this Circular;

g) Receiving and handling tax refund dossiers of taxpayers under Chapter V of this Circular;

h) Receiving and handling tax exemption and reduction dossiers of taxpayers under Chapter VI of this Circular;

i) Carrying out inspection of taxpayers and penalising violations of law detected through inspection (if any);

k) Where the taxpayer falls within the scope of allocation of tax obligations, the directly managing tax authority additionally performs the following tasks:

k.1) Determining taxpayers within the scope of allocation of tax obligations specified in Clause 3 of Article 19, Clause 3 of Article 20, Clause 4 of Article 21, Point a.5 of Clause 1 and Point a.3 of Clause 6 of Article 22, Clause 3 of Article 23, Clause 3 of Article 24 and Point d of Clause 1 of Article 27 of this Circular, in order to guide and urge taxpayers to determine the tax amount payable to each allocation-receiving area and submit the Table of allocation of tax amounts payable together with the tax declaration dossier to the directly managing tax authority; and penalising violations of tax law relating to the submission of taxpayers' tax declaration dossiers;

k.2) Calculating and adjusting late payment interest on the entire tax amount payable by the taxpayer (including the tax amount payable in allocation-receiving areas). Where the taxpayer pays in full and on time but not to the correct allocation area, the taxpayer is not required to pay late payment interest on the tax amount underpaid in the allocation-receiving area. The directly managing tax authority guides the taxpayer to carry out reconciliation or refund cum offsetting to adjust the revenue to the correct area entitled to it;

k.3) Guiding and urging taxpayers to pay money into the State budget of the allocation-receiving area;

k.4) Taking the lead in applying measures to urge payment of tax debts, and applying the enforcement measures specified at Points d, g and h, Clause 1, Article 49 of the Law on Tax Administration to the tax amount payable in the allocation-receiving area at the request of the tax authority managing the allocation-receiving area; and notifying the tax authority managing the allocation-receiving area under Point b, Clause 2 of this Article for information and coordination;

k.5) Taking the lead in receiving dossiers requesting extension of the time limit for paying taxes, other revenues, late payment interest and fines, payment of tax debts in instalments, freezing of tax debts, and write-off of tax debts of the allocation-receiving area; and notifying the tax authority managing the allocation-receiving area under Point c, Clause 2 of this Article for information and coordination;

k.6) Taking the lead in receiving and handling dossiers for exemption from late payment interest and non-calculation of late payment interest on tax debts in the allocation-receiving area;

k.7) Taking the lead in receiving written requests for handling overpaid tax amounts in the allocation-receiving area and coordinating with the tax authority managing the allocation-receiving area under Point d, Clause 2 of this Article for handling under Article 42 of this Circular;

k.8) Taking the lead in receiving and handling dossiers for refund of overpaid allocated tax of taxpayers and coordinating with the tax authority managing the allocation-receiving area under Point dd, Clause 2 of this Article for handling under Section 2, Chapter V of this Circular;

k.9) Taking the lead in receiving and handling tax exemption and reduction dossiers of taxpayers in the allocation-receiving area and coordinating with the tax authority managing the allocation-receiving area for handling under Chapter VI of this Circular;

k.10) Taking the lead and coordinating with the tax authority managing the allocation-receiving area in inspecting all production and business activities of the taxpayer and penalising violations of law detected through inspection (if any), including determining the tax amount payable to the allocation-receiving area;

k.11) Consolidating data and reporting to the People's Council and People's Committee at the same level on the results of State budget revenue collection as prescribed for all amounts paid into the State budget and amounts refunded to taxpayers in the area, including revenues under the management responsibility of another directly managing tax authority but where the taxpayer's head office is located in the area. This point does not apply to the Large Enterprise Tax Sub-Department and the E-commerce Tax Sub-Department.

2. For the tax authority managing the allocation-receiving area:

a) Monitoring and supervising taxpayers in declaring the allocation of tax amounts payable and paying taxes into the State budget in the allocation-receiving area; requesting taxpayers to provide information and documents relating to the allocated revenue; and notifying the directly managing tax authority when the taxpayer fails to comply or improperly complies with the provisions on allocation of tax obligations;

b) Applying certain measures to urge payment of tax debts and to enforce tax debts for the tax amount payable in the allocation-receiving area, notifying the directly managing tax authority, and coordinating with the directly managing tax authority in applying the enforcement measures specified at Points d, g and h, Clause 1, Article 49 of the Law on Tax Administration (except the tax authority managing the allocation-receiving area under Point a, Clause 4, Article 3 of this Circular);

c) Coordinating in handling dossiers requesting extension of the time limit for paying taxes, other revenues, late payment interest and fines; payment of tax debts in instalments, freezing of tax debts, and write-off of tax debts in the province entitled to the allocated revenue, at the request of the directly managing tax authority (except the tax authority managing the allocation-receiving area under Point a, Clause 4, Article 3 of this Circular);

d) Taking the lead in or coordinating with the directly managing tax authority in offsetting overpaid allocated tax amounts of the taxpayer under Article 42 of this Circular (except the tax authority managing the allocation-receiving area under Point a, Clause 4, Article 3 of this Circular);

dd) Coordinating in handling refunds of overpaid allocated tax to taxpayers at the request of the directly managing tax authority under Section 2, Chapter V of this Circular (except the tax authority managing the allocation-receiving area under Point a, Clause 4, Article 3 of this Circular);

e) Coordinating in inspecting taxpayers at the request of the directly managing tax authority;

g) Where the taxpayer falls within the case of tax allocation under Points b and c, Clause 3, Article 19 of this Circular, the tax authority managing the allocation-receiving area performs the following tasks:

g.1) Receiving tax declaration dossiers, extending the time limit for submitting tax declaration dossiers, and penalising violations of tax law relating to the submission of taxpayers' tax declaration dossiers for the allocated revenue assigned for management;

g.2) Taking the lead in guiding and urging taxpayers to pay money into the State budget for the allocated revenue assigned for management;

g.3) Applying measures to urge payment of tax debts and to enforce tax debts for the allocated revenue, notifying the directly managing tax authority, and coordinating with the directly managing tax authority in applying the enforcement measures specified at Points d, g and h, Clause 1, Article 49 of the Law on Tax Administration;

g.4) The calculation of late payment interest is carried out at the directly managing tax authority;

g.5) Coordinating with the directly managing tax authority in inspecting the allocated revenue assigned for management.

3. For the tax authority managing the State budget revenue:

The tax authority managing the State budget revenue is responsible for fully complying with the provisions on tax administration for the revenues assigned in the area under the Law on Tax Administration and its guiding documents, specifically:

a) Receiving tax declaration dossiers, extending the time limit for submitting tax declaration dossiers, and penalising administrative violations on taxes relating to the submission of taxpayers' tax declaration dossiers for the revenues assigned for management;

b) Calculating and adjusting the late payment interest of taxpayers for the revenues assigned for management;

c) Guiding and urging taxpayers to pay money into the State budget for the revenues assigned for management;

d) Applying measures to urge payment of tax debts and to enforce tax debts for the revenues assigned for management; and coordinating with the directly managing tax authority in applying the enforcement measures specified at Points d, g and h, Clause 1, Article 49 of the Law on Tax Administration;

dd) Receiving and handling dossiers requesting extension of the time limit for paying taxes, other revenues, late payment interest and fines, non-calculation of late payment interest, exemption from late payment interest, freezing of tax debts, write-off of tax debts, and payment of tax debts in instalments for the revenues assigned for management under Articles 38, 40, 41, 84, 85 and 86 of this Circular;

e) Receiving and handling written requests for handling overpaid amounts of taxpayers for the revenues assigned for management under Article 42 of this Circular;

g) Receiving and handling value-added tax refund dossiers for investment projects assigned for management under Section 1, Chapter V of this Circular;

h) Receiving and handling dossiers for refund of overpaid tax for the revenues assigned for management under Section 2, Chapter V of this Circular;

i) Receiving and handling tax exemption and reduction dossiers of taxpayers for the revenues assigned for management under Chapter VI of this Circular;

k) Carrying out inspection of taxpayers with revenues assigned for management and penalising violations of law detected through inspection (if any);

l) Where the taxpayer falls within the scope of allocation of tax obligations for the revenues specified at Point dd of Clause 3 of Article 19, Point b.4 of Clause 4 of Article 21, and Clause 3 of Article 23 of this Circular, the tax authority managing the State budget revenue additionally performs the tasks of the directly managing tax authority for taxpayers with allocated revenues under Point k, Clause 1 of this Article.

Article 6. General principles on declaring and submitting tax dossiers

1. Taxpayers are responsible for declaring accurately, truthfully and fully the contents of tax dossiers using the forms issued with this Circular and for submitting all documents as prescribed. Where a component of a tax dossier has no form issued with this Circular but relevant law prescribes a form, the relevant law applies. Where a taxpayer submits a tax dossier electronically:

a) Where this Circular prescribes that a component of the tax dossier is a copy of a paper or document, and that paper or document is in paper form, the taxpayer submits an electronic copy of it;

b) Where this Circular prescribes that a component of the tax dossier is the original or a certified copy of a paper or document, the taxpayer submits an electronic copy issued from the master register or an electronic copy certified from the original (if that paper or document is in paper form), or submits the paper or document created as a data message under the law on electronic transactions (if it was created in electronic form).

2. Taxpayers are not required to resubmit documents already in the tax dossier, nor to redeclare information already in the Tax Administration Information System or which the tax authority has obtained from national databases or which ministries and sectors have shared through the Tax Administration Information System. The Tax Administration Information System updates and displays the documents and information in the tax dossier for taxpayers to look up when carrying out tax administrative procedures.

3. Where the documents and information in the dossier declaring taxes and other revenues have been connected to and obtained by the tax authority from national databases or databases of ministries and sectors connected for information sharing with the Tax Administration Information System, or are already available in the Tax Administration Information System, and such information and documents provide a sufficient basis for calculating the taxes and other revenues as prescribed, the Tax Administration Information System automatically creates the tax declaration to support the taxpayer in declaring and calculating taxes. The support of the tax authority does not replace the taxpayer's responsibility for declaring taxes and determining the tax amount payable.

Chapter II

ELECTRONIC TRANSACTIONS IN TAX ADMINISTRATION

Article 7. Contents of electronic transactions in tax administration

Tax authorities, taxpayers and relevant organisations and individuals carry out electronic transactions in tax administration (hereinafter collectively referred to as electronic tax transactions), including:

1. Electronic transactions between taxpayers and tax authorities:

a) Taxpayers carry out administrative procedures with tax authorities as prescribed at Point a, Clause 2, Article 5 of the Law on Tax Administration;

b) Tax authorities send notices, administrative decisions and other documents and decisions to taxpayers; receive dossiers and documents, respond and return handling results; and carry out tax inspection as prescribed at Point dd, Clause 2, Article 5 of the Law on Tax Administration;

c) Tax authorities provide support services for taxpayers to fulfil their tax obligations and exercise their tax rights.

2. Electronic transactions between tax authorities and competent State management agencies and relevant organisations in receiving and providing information and handling tax administrative procedures for taxpayers under the inter-agency single-window mechanism.

3. Provision and exchange of information between tax authorities and other State agencies, organisations and individuals relating to the receipt and handling of taxpayers' administrative procedures.

4. Procedures and order for connecting the Tax Administration Information System with the information systems of T-VAN service providers to carry out electronic transactions in the tax field through T-VAN service providers.

5. Electronic transactions on invoices and documents are carried out under the Government's regulations on e-invoices and electronic documents.

Article 8. Principles of electronic transactions in tax administration

1. Taxpayers carrying out electronic tax transactions with tax authorities must meet the following conditions:

a) Having an electronic tax transaction account, being an electronic identification account under the law on electronic identification and authentication, or an electronic tax transaction account issued by the Tax Administration Information System for cases not required or not eligible to be issued an electronic identification account under the law on electronic identification and authentication;

b) Being able to access and use the Internet;

c) Having an electronic signature under Article 10 of this Circular, except where other forms of electronic confirmation are applicable.

Where taxpayers pay taxes, other revenues, late payment interest and fines electronically (hereinafter collectively referred to as electronic tax payment) under Point d, Clause 2 of this Article, the regulations of the competent State agency, payment service provider, payment intermediary service provider or other service organisation apply.

2. Electronic information systems serving electronic tax transactions:

a) The National Public Service Portal;

b) The Tax Administration Information System;

c) The information systems of T-VAN service providers connected with the Tax Administration Information System;

d) For electronic tax payment, in addition to the electronic information systems specified at Points a, b and c of this Clause, taxpayers may pay through the online public service systems of other competent State agencies or through the electronic payment services of payment service providers, payment intermediary service providers or other service organisations connected directly or indirectly with the Tax Administration Information System.

3. Registration to use the electronic tax transaction method:

a) Taxpayers choosing to carry out electronic tax transactions through the electronic information systems specified at Points a and d, Clause 2 of this Article register for electronic tax transactions according to the guidance of the information system owner;

b) Taxpayers choosing to carry out electronic tax transactions through the electronic information systems specified at Points b and c, Clause 2 of this Article register for electronic tax transactions under Article 13 of this Circular.

4. Change of the electronic information system used for electronic tax transactions:

a) Taxpayers who have registered for electronic transactions through the National Public Service Portal may carry out electronic tax transactions through the Tax Administration Information System without registering under Point b, Clause 3 of this Article;

b) Taxpayers who have registered for electronic tax transactions through a T-VAN service provider, when switching to electronic tax transactions through the electronic information systems specified at Points a and b, Clause 2 of this Article, must register to stop electronic tax transactions through the T-VAN service provider and register to use the electronic tax transaction method under Clause 3 of this Article;

c) Taxpayers who have registered for electronic tax payment through the electronic information systems specified at Point d, Clause 2 of this Article, when switching to electronic tax transactions through the electronic information systems specified at Points a and b, Clause 2 of this Article, register to use the electronic tax transaction method under Clause 3 of this Article.

5. Principles of preparing and sending electronic dossiers and documents:

a) Taxpayers prepare and send electronic dossiers and documents through one of the electronic information systems specified in Clause 2 of this Article. Where taxpayers are in special circumstances, including the elderly, persons with disabilities, persons receiving social protection, and persons residing in areas with especially difficult socio-economic conditions who cannot carry out electronic transactions, or fall within other cases where electronic transactions cannot be carried out as prescribed by law, they submit paper dossiers and documents by the methods specified at Point b, Clause 1, Article 12 of this Circular.

For one administrative procedure, within the same period, taxpayers must not send duplicate dossiers and documents through several different electronic transaction methods, except where the electronic information system serving electronic tax transactions has an incident under Article 12 of this Circular;

b) T-VAN service providers are responsible for transferring taxpayers' electronic dossiers and documents to the Tax Administration Information System under Article 14 of this Circular;

c) Where taxpayers pay taxes electronically by the method specified at Point d, Clause 2 of this Article, the competent State agencies, payment service providers, payment intermediary service providers and other service organisations must transfer the taxpayers' electronic tax payment information to the Tax Administration Information System under Article 36 of this Circular;

d) For taxpayers' dossiers submitted through the inter-agency single-window mechanism, the receiving agency transfers the information determining financial obligations and the taxpayer's dossier information (if any) to the Tax Administration Information System through the National Public Service Portal.

6. Tax authorities send receipt notices, results of handling electronic tax dossiers and other documents, notices and administrative decisions to taxpayers through the electronic tax transaction account and the email address and telephone number registered by the taxpayer with the tax authority. Taxpayers are responsible for receiving, checking and complying with electronic tax administrative documents, notices and decisions and other electronic documents, notices and decisions sent by tax authorities. The time at which the taxpayer is deemed to have received an electronic document, notice or decision of the tax authority is the time the electronic information system specified in Clause 2 of this Article records it as successfully sent to the electronic tax transaction account or electronic address registered by the taxpayer with the tax authority.

7. Taxpayers, tax authorities and other relevant organisations and individuals that have completed electronic tax transactions under this Circular are not required to use other transaction methods.

Article 9. Electronic dossiers and documents in electronic tax transactions

1. Electronic dossiers and documents in electronic tax transactions include:

a) Electronic tax dossiers, comprising the types of tax dossiers specified in Clause 9, Article 4 of the Law on Tax Administration, created, sent, received and stored electronically;

b) Electronic State budget payment documents, being State budget payment documents under Decree No. 347/2025/ND-CP of the Government on administrative procedures in the State Treasury field and its guiding documents, created, sent, received and stored electronically;

c) Tax administrative documents, notices and decisions and other documents, notices and decisions of tax authorities, prepared, sent, received and stored electronically.

The electronic dossiers and documents specified in this Clause must be electronically confirmed under Article 10 of this Circular. Where components of tax dossiers or State budget payment documents include accompanying paper documents, they must be converted into electronic form under the law on electronic transactions, except documents and information classified as State secrets or where law provides that electronic means are not to be used, in which case the submission, sending and receipt of these documents comply with relevant law.

2. Storage period and form of electronic dossiers and documents:

a) The storage period for electronic dossiers and documents in electronic tax transactions complies with the law on archives and other relevant law. Where electronic dossiers and documents have reached the end of the prescribed storage period but relate to the integrity of system information and of electronic dossiers and documents in circulation, they must continue to be stored until their destruction will not affect other electronic transactions at all;

b) The form of storage of electronic dossiers and documents complies with the law on electronic transactions;

c) Storage of electronic dossiers and documents has the same validity as storage of paper documents.

Article 10. Electronic confirmation on dossiers and documents in electronic tax transactions

1. Confirmation of the signatory on electronic dossiers and documents in electronic tax transactions is made in one of the following forms:

a) Confirmation by electronic signature

Electronic signatures include public digital signatures and specialised digital signatures for public service under the law on electronic transactions;

b) Confirmation by electronic transaction authentication code, biometric confirmation, and confirmation by other electronic means

Taxpayers register to use and change electronic signatures and other forms of electronic confirmation according to the guidance of the information system owner in order to carry out electronic tax transactions.

2. Use of electronic signatures and other forms of electronic confirmation by taxpayers in electronic tax transactions with tax authorities:

a) Taxpayers use their registered electronic signature to confirm electronic dossiers and documents sent to tax authorities, except where the other forms of electronic confirmation at Point b, Clause 1 of this Article may be used according to the guidance of the information system owner, provided that compliance with the law on electronic transactions and other relevant law is ensured;

b) Where tax agents, or business households and business individuals providing tax procedure services (hereinafter collectively referred to as organisations and individuals providing tax procedure services), sign tax procedure service contracts with taxpayers, the organisations and individuals providing tax procedure services use their own electronic signatures to sign the taxpayers' electronic dossiers and documents;

c) Where taxpayers are organisations or individuals declaring or paying taxes on behalf of other organisations or individuals, the organisations or individuals declaring or paying on behalf use their own electronic signatures to sign the electronic dossiers and documents.

3. Use of electronic signatures by tax authorities in electronic tax transactions with taxpayers:

a) Tax authorities must electronically sign electronic dossiers and documents before sending them to taxpayers;

b) The electronic signature of the tax authority on electronic dossiers and documents sent to taxpayers is the digital signature of the tax official accompanied by the digital signature of the tax authority, or the digital signature of the tax authority. Digital signatures of tax officials and tax authorities comply with the law on specialised digital signatures for public service;

c) The Tax Department develops an electronic signing system to manage the digital signatures issued to tax officials and the procedure for electronically signing electronic dossiers and documents, ensuring safety, security and compliance with regulations.

4. T-VAN service providers, payment service providers, payment intermediary service providers and other State agencies, when carrying out electronic tax transactions under this Circular, must use public digital signatures or specialised digital signatures for public service under the law on electronic transactions.

Article 11. Determining the time of taxpayers' electronic submission of tax dossiers and electronic tax payment; the time at which tax authorities send notices, administrative decisions and other documents and decisions to taxpayers

1. Time of electronic submission of tax dossiers and electronic tax payment:

a) Taxpayers may carry out electronic tax transactions 24 hours a day (from 00:00:00 to 23:59:59) and 07 days a week, including days off, public holidays and Tet holidays. The time of a taxpayer's submission of a dossier is deemed to be within the day if the dossier is successfully signed and sent between 00:00:00 and 23:59:59 of that day;

b) The time of confirming the taxpayer's electronic submission of a tax dossier is the date on which the Tax Administration Information System receives the taxpayer's complete and valid dossier, as stated on the Receipt notice of electronic tax dossier sent to the taxpayer. Tax authorities base themselves on the time of confirmed electronic submission to determine the time of tax dossier submission, calculate the period of late submission of the tax dossier, and calculate the time for handling the taxpayer's tax dossier;

c) The date of electronic tax payment is determined under Clause 5, Article 14 of the Law on Tax Administration.

2. The time at which tax authorities send tax administrative documents, notices and decisions and other decisions to taxpayers is deemed to be within the day if the dossiers and documents are successfully signed and sent between 00:00:00 and 23:59:59 of that day.

3. The electronic information systems specified in Clause 2, Article 8 of this Circular respond automatically to taxpayers to record the submission of electronic dossiers and documents and transfer the information to the tax authority.

4. Tax authorities notify taxpayers of the acceptance or non-acceptance of electronic tax dossiers using Form No. 01/TB-TĐT in Appendix III issued with this Circular as follows:

a) No later than 01 working day from the date the electronic information system through which the taxpayer sent the dossier records the submission of the taxpayer's electronic dossier or document, except as prescribed at Point b of this Clause;

b) No later than 03 working days from the date the electronic information system through which the taxpayer sent the dossier records the submission of the taxpayer's electronic dossier or document, for dossiers for tax refund, tax exemption, tax reduction and dossiers requesting cancellation of tax refund dossiers, including where the tax declaration dossier is also a tax refund dossier;

c) The notice of acceptance or non-acceptance of the electronic tax dossier is sent to the taxpayer through the electronic information system through which the taxpayer sent the dossier as specified in Clause 2, Article 8 of this Circular.

5. For tax dossiers submitted under the inter-agency single-window mechanism, the sending of notices to taxpayers on the acceptance or non-acceptance of electronic dossiers complies with the law on carrying out administrative procedures under the inter-agency single-window mechanism.

Article 12. Handling incidents in the course of electronic tax transactions

1. Where the taxpayer's technical infrastructure system has an incident:

a) The taxpayer must remedy the incident itself in order to carry out electronic tax transactions;

b) Where the deadline for submitting the tax dossier or paying tax arrives and the taxpayer's technical infrastructure system has not yet been restored, the taxpayer acts as follows:

b.1) Submitting a paper dossier at the single-window section or by post under Decree No. 118/2025/ND-CP of the Government on carrying out administrative procedures under the single-window and inter-agency single-window mechanisms at the Single-Window Section and the National Public Service Portal, as amended and supplemented by Decree No. 367/2025/ND-CP;

b.2) Paying tax directly at a payment service provider or the State Treasury as prescribed by law.

2. Where the technical infrastructure system of payment service providers, payment intermediary service providers and other service organisations connected directly or indirectly with the Tax Administration Information System has an incident:

a) Payment service providers, payment intermediary service providers and other service organisations are responsible for notifying and supporting taxpayers during the period in which the system incident prevents taxpayers from paying taxes electronically;

b) Where a technical infrastructure error leads to inaccurate information on the taxpayer's State budget payment document or to delayed transfer of money to the State budget affecting the taxpayer's rights, Points a and h, Clause 2, Article 40 of the Law on Tax Administration apply.

3. Where the Tax Administration Information System has an incident on the last day of the time limit for submitting tax dossiers or paying taxes:

a) The Tax Department is responsible for promptly announcing the time of the system incident and the time the system resumes operation, using Form No. 02/TB-TĐT in Appendix III issued with this Circular, on the Tax Department's website (www.gdt.gov.vn) and the Tax Administration Information System;

b) Taxpayers may submit tax dossiers and electronic State budget payment documents on the day immediately following the day the Tax Administration Information System resumes operation, except where the taxpayer has acted under Point b, Clause 1 of this Article. Tax dossiers and electronic State budget payment documents submitted within this time are on time;

c) Where the Tax Administration Information System has an incident after office hours on the last day of the time limit for submitting tax dossiers or paying taxes, if the taxpayer acts under Points b.1 and b.2, Clause 1 of this Article on the working day immediately following the day of the incident, the tax dossiers and State budget payment documents are deemed to be on time.

4. Where the National Public Service Portal, the online public service systems of other competent authorities, or the technical infrastructure system of a T-VAN service provider has an incident:

a) Where the National Public Service Portal or the online public service system of another competent authority has an incident, the regulations of the information system owner apply;

b) Where the technical infrastructure system of a T-VAN service provider has an incident, Point a.5, Clause 5, Article 15 of this Circular applies;

c) Taxpayers may carry out electronic tax transactions through the Tax Administration Information System or choose other electronic information systems specified in Clause 2, Article 8 of this Circular to submit tax dossiers and pay taxes electronically.

Article 13. Registration, change and supplementation of information, and cessation of electronic tax transactions

1. Taxpayers eligible for electronic identification under the law on electronic identification and authentication log in to the National Public Service Portal with a level-02 electronic identification account (for Vietnamese citizens) or an electronic identification account (for foreigners) to carry out electronic tax transactions with tax authorities. Where information changes or is supplemented, taxpayers access the National Public Service Portal and follow the guidance of the information system owner.

2. Where taxpayers register for electronic tax transactions through a T-VAN service provider, they register, change and supplement information and cease transactions under Article 16 of this Circular.

3. Where taxpayers register for electronic tax transactions through the Tax Administration Information System:

a) Taxpayers make declarations using Form No. 01/ĐK-TĐT in Appendix III issued with this Circular. Taxpayers provide a telephone number and one official, active email address used by the taxpayer to receive notices of the tax authority. Taxpayers may also register another telephone number or electronic account to ensure that electronic notices of the tax authority are received promptly.

No later than 15 minutes from receipt of the dossier, the tax authority gives notice of acceptance together with the electronic tax transaction account, or of non-acceptance, using Form No. 04/TB-TĐT in Appendix III issued with this Circular, through the Tax Administration Information System and the registered official email address;

b) Taxpayers already issued an electronic transaction account who change or supplement information registered with the tax authority are responsible for updating the information fully and promptly within 03 working days from the date of the change, using Form No. 01/ĐK-TĐT in Appendix III issued with this Circular. Where an electronic transaction with the tax authority arises before that time limit expires, the taxpayer must update the changed information before carrying out the electronic transaction. No later than 15 minutes later, the tax authority gives notice of successful update through the Tax Administration Information System and the registered official email address;

c) Taxpayers register a change of the information system serving electronic tax transactions under Clause 4, Article 8 of this Circular and this Article;

d) Cessation of electronic tax transactions for taxpayers:

d.1) The tax authority issues a Notice of termination of the tax identification number or a Notice that the taxpayer does not operate at the registered address under the law on tax registration. This excludes cases where the taxpayer has been notified by the tax authority of not operating at the registered address and subsequently submits a dossier to carry out the procedure for terminating the tax identification number or restoring the tax identification number under the law on tax registration.

The business registration authority issues a Notice of the dissolution of an enterprise, cooperative or union of cooperatives; the termination of operation of a branch, representative office or business location of an enterprise, cooperative or union of cooperatives; or the termination of operation of a cooperative group or business household, under the law on registration of enterprises, cooperatives, unions of cooperatives, cooperative groups and business households;

d.2) The Tax Administration Information System stops electronic transactions on the very day the status of termination of the taxpayer's tax identification number is updated, and sends a notice of cessation of electronic transactions using Form No. 04/TB-TĐT in Appendix III issued with this Circular to the taxpayer under Clause 6, Article 8 of this Circular, to the T-VAN service provider, and to relevant payment service providers, payment intermediary service providers and other service organisations in the case of cessation of electronic tax payment services;

d.3) From the time of cessation of electronic transactions, the taxpayer may not carry out electronic tax administrative procedures under Article 7 of this Circular. The taxpayer may look up information on previous electronic transactions on the National Public Service Portal, the Tax Administration Information System and the information system of the T-VAN service provider using the issued account or electronic tax transaction code until the electronic tax dossiers and electronic documents reach the end of the prescribed storage period;

d.4) Where a taxpayer that has ceased electronic transactions receives a notice from the tax authority restoring its tax identification number, the taxpayer must carry out the procedure for registering electronic transactions as for first-time registration under this Article.

Article 14. Taxpayers connecting directly with the Tax Administration Information System

The procedures for connection and information sharing, and refusal or suspension of connection and information sharing, between tax authorities and taxpayers under Point b, Clause 3, Article 48 of Decree No. 252/2026/ND-CP are as follows:

1. The taxpayer sends a written request for connection with the Tax Administration Information System using Form No. 02/ĐK-TĐT in Appendix III issued with this Circular, together with documents proving that the technical standards and data standards of the Ministry of Finance are met.

a) The recording and receipt of the connection request dossier are carried out under Clauses 3 and 4, Article 11 of this Circular;

b) Within 05 working days from the date of receiving a complete dossier, the Tax Department gives notice of acceptance or non-acceptance of the connection request dossier using Form No. 03/TB-TĐT in Appendix III issued with this Circular.

After the notice of acceptance of the connection request dossier, the taxpayer carries out the technical connection requirements, coordinates with the Tax Department in testing that the system meets the technical standards, and signs the technical test record. Where the technical requirements are not met, the Tax Department gives notice using Form No. 03/TB-TĐT in Appendix III issued with this Circular.

2. Taxpayers changing or supplementing information, or suspending or ceasing connection:

a) Where information changes or is supplemented, the taxpayer sends a written notice of the change or supplement using Form No. 02/ĐK-TĐT in Appendix III issued with this Circular to the Tax Department together with relevant documents within 10 working days from the date of the change;

a.1) The recording and receipt of the dossier requesting a change or supplement of information are carried out under Clauses 3 and 4, Article 11 of this Circular;

a.2) Where the changed information relates to technical standards, the taxpayer coordinates with the Tax Department in testing the connection standards and signs the technical test record. Within 05 working days from the date of receiving a complete dossier, or from the date of signing a satisfactory technical test record in the case of changes relating to technical standards, the Tax Department updates the taxpayer's changed information.

b) In the case of suspension or cessation of connection, the taxpayer notifies the Tax Department in writing using Form No. 02/ĐK-TĐT in Appendix III issued with this Circular no later than 10 days before the expected date of suspension or cessation of connection, except where the taxpayer's technical infrastructure system has a technical incident.

b.1) The recording and receipt of the dossier for suspension or cessation of connection are carried out under Clauses 3 and 4, Article 11 of this Circular;

b.2) Within 03 working days from the date of receiving the dossier requesting suspension or cessation of connection, the Tax Department notifies the taxpayer of the suspension or cessation of connection.

3. The Tax Department suspends or ceases connection:

a) The Tax Department ceases connection where the taxpayer's tax identification number has been terminated;

b) The Tax Department suspends connection where the tax authority's information system automatically detects, or inspection determines, that the taxpayer falls within one of the following cases: failing to meet the announced technical standards; violating the contents of the signed record; or violating the law on electronic transactions.

The Tax Department notifies the taxpayer of the suspension of connection through the Tax Administration Information System using Form No. 04/TB-TĐT in Appendix III issued with this Circular.

Article 15. Providers of value-added services on electronic transactions in tax administration (T-VAN)

1. Conditions for T-VAN service providers

Enterprises eligible to be selected as T-VAN service providers are intermediary enterprises that send, receive or store data messages or provide other services relating to data messages under the law on electronic transactions, when they fully meet the following requirements:

a) Having a system of equipment, technical solutions and technology applications meeting the provision of services to taxpayers, ensuring connection with the Tax Administration Information System and stable, continuous 24/7 operation. The technical requirements for deployment meet the technical standards announced by the Ministry of Finance. The storage of electronic dossiers complies with the law on archives.

Having a system backup plan and data backup and recovery to maintain operation in the event of an incident, ensuring the completeness, integrity and retrievability of data when necessary.

Applying measures to protect cybersecurity, information security and data security as prescribed by law, including: detecting, warning of and preventing unauthorised access, ensuring the safety and confidentiality of data and controlling transactions between relevant parties;

b) Having experience in building information technology solutions and electronic data interchange solutions between organisations. Having at least 03 years of operation in the field of information technology;

c) Undertaking to have sufficient financial capacity to invest in, operate and maintain the service provision system in line with its scale, ensuring the ability to handle risks and compensate for damage that may occur in the course of providing services;

d) Having technical personnel meeting the requirements of system administration, protection of cybersecurity, information security and data security, database administration and user support in the course of providing services; and arranging a technical unit to carry out monitoring, operation and incident handling.

2. Where a T-VAN service provider provides e-invoice services, it must meet the conditions for e-invoice service providers as prescribed. Where an enterprise or organisation that is already a provider of services for receiving, transmitting and storing e-invoice data, or a trust service provider licensed by a competent State agency, wishes to provide T-VAN services, it registers additionally using Form No. 02/ĐK-TĐT in Appendix III issued with this Circular.

3. An enterprise meeting the conditions specified in Clause 1 of this Article sends a written request for connection with the Tax Administration Information System using Form No. 02/ĐK-TĐT in Appendix III issued with this Circular together with proving documents.

a) The recording and receipt of the connection request dossier are carried out under Clauses 3 and 4, Article 11 of this Circular;

b) Within 05 working days from the date of receiving a complete dossier, the Tax Department gives notice of acceptance or non-acceptance of the connection request dossier using Form No. 03/TB-TĐT in Appendix III issued with this Circular.

After the notice of acceptance of the connection request dossier, the organisation registering to provide T-VAN services carries out the technical requirements, coordinates with the Tax Department in technical connection and testing of the technical standards conditions, and signs the technical test record;

c) Within 05 working days from the date of signing the technical test record, the Tax Department publicly announces the list of T-VAN service providers through the Tax Administration Information System where the requirements are met, or gives written notice of non-acceptance of connection where the requirements are not met, using Form No. 03/TB-TĐT in Appendix III issued with this Circular;

d) The T-VAN service provider provides services from the date the Tax Department publicly announces the list of T-VAN service providers.

4. Change and supplementation of information, and suspension or cessation of T-VAN services:

a) Where information changes or is supplemented, the T-VAN service provider sends a written notice of the change or supplement using Form No. 02/ĐK-TĐT in Appendix III issued with this Circular to the Tax Department together with relevant documents within 10 working days from the date of the change:

a.1) The recording and receipt of dossiers requesting a change or supplement of information, or suspension or cessation of T-VAN services, are carried out under Clauses 3 and 4, Article 11 of this Circular;

a.2) Where the changed information relates to technical standards, the T-VAN service provider coordinates with the Tax Department in testing the connection standards and signs the technical test record. Within 05 working days from the date of receiving a complete dossier, or from the date of signing a satisfactory technical test record in the case of changes relating to technical standards, the Tax Department updates the changed information of the T-VAN service provider;

b) In the case of suspension or cessation of T-VAN services, the T-VAN service provider sends a written notice to the Tax Department using Form No. 02/ĐK-TĐT in Appendix III issued with this Circular and also notifies taxpayers at least 30 days before the time of suspension or cessation of services. The Tax Department publicly announces this on the Tax Department's website and the Tax Administration Information System on the day it receives the notice from the T-VAN service provider;

c) The Tax Department on its own initiative suspends or ceases connection:

c.1) The Tax Department ceases connection where the T-VAN service provider is dissolved; has its enterprise registration certificate, establishment licence or other licence relating to its operation revoked; has its trust service business licence suspended or revoked; or is declared bankrupt under law;

c.2) The Tax Department suspends connection where the tax authority's information system automatically detects, or inspection determines, that the T-VAN service provider falls within one of the following cases: failing to meet the announced technical standards; or violating the provisions at Point a, Clause 5 of this Article.

d) The Tax Department notifies the T-VAN service provider and the relevant taxpayers through the Tax Administration Information System, and publicly announces on the Tax Department's website and the Tax Administration Information System the T-VAN service providers that have committed violations or ceased providing T-VAN services;

dd) Taxpayers carrying out transactions through a T-VAN service provider that suspends or ceases services, or whose connection is ceased or suspended, switch to transactions through another electronic information system serving electronic tax transactions or register to use the services of another T-VAN service provider.

5. Responsibilities of relevant units:

a) Responsibilities of T-VAN service providers:

a.1) Transmitting and receiving electronic tax dossiers and results of handling them between taxpayers and tax authorities promptly, immediately after receipt from the relevant parties;

a.2) Providing full information and data to the tax authority upon request as prescribed by law;

a.3) Complying with current law on electronic transactions and the technical and professional regulations issued by competent authorities. T-VAN service providers are responsible for ensuring technical infrastructure and information safety and security; for transmitting, receiving, managing and storing taxpayers' dossiers and electronic transaction logs promptly, fully and accurately; and for providing and reconciling data at the request of the Tax Department;

a.4) Ensuring that the connection system operates continuously, safely and stably; proactively handling incidents and coordinating with the tax authority in the course of operation; and upgrading the system at the request of the Tax Department;

a.5) Notifying the tax authority and taxpayers on the same day when a technical incident occurs, stating the time of the system incident and the time the system resumes operation; and also posting incident information on the Tax Department's website and the web portal of the T-VAN service provider. In the case of system maintenance, at least 30 days' prior notice must be given, with measures to protect taxpayers' interests;

a.6) Ensuring the sending, receipt, storage and confidentiality of electronic documents in accordance with agreements and the law;

a.7) Being responsible for and compensating taxpayers under law and the civil contract between the T-VAN service provider and the taxpayer.

b) Responsibilities of taxpayers:

b.1) Complying with the terms of the contract signed with the T-VAN service provider;

b.2) Being responsible before law for the accuracy and completeness of electronic tax dossiers.

c) Responsibilities of the tax authority:

c.1) Inspecting T-VAN service providers against the criteria specified in Clause 1 of this Article to ensure service quality and compliance with the law;

c.2) Establishing, maintaining and ensuring the connection of the Tax Administration Information System with the information exchange system of the T-VAN service provider;

c.3) Providing tax professional support to T-VAN service providers in carrying out transmission and receipt transactions between taxpayers and tax authorities; coordinating in training taxpayers; supporting the resolution of problems arising in the course of providing services; and providing forms and data formats serving the provision of T-VAN services.

Article 16. Registration of electronic tax transactions through T-VAN service providers

1. The taxpayer sends a declaration of registration to use T-VAN services using Form No. 01/ĐK-TĐT in Appendix III issued with this Circular to the Tax Administration Information System through the T-VAN service provider:

a) No later than 15 minutes from receipt of a complete and valid dossier, the Tax Department gives the taxpayer notice of acceptance together with the electronic tax transaction account, or of non-acceptance of the dossier registering to use T-VAN services, using Form No. 04/TB-TĐT in Appendix III issued with this Circular, through the information exchange system of the T-VAN service provider;

b) Taxpayers carrying out electronic transactions with tax authorities through a T-VAN service provider may use their electronic identification account or electronic tax transaction account to look up all relevant information on the Tax Administration Information System;

c) Electronic dossiers and documents of taxpayers sent through the T-VAN service provider to the tax authority must bear the digital signatures of the taxpayer and the T-VAN service provider.

2. Change and supplementation of information registered for using T-VAN services:

a) Where information relating to the use of T-VAN services changes or is supplemented, the taxpayer sends a declaration of the change or supplement using Form No. 01/ĐK-TĐT in Appendix III issued with this Circular to the Tax Department through the T-VAN service provider;

b) No later than 15 minutes from receipt of the dossier registering the change or supplement of information on using T-VAN services, the Tax Department notifies the taxpayer of acceptance or non-acceptance of the dossier, using Form No. 04/TB-TĐT in Appendix III issued with this Circular, through the information exchange system of the T-VAN service provider;

c) Where the taxpayer changes T-VAN service provider, the taxpayer must register to stop using T-VAN services under Clause 3 of this Article and carry out the procedure for re-registration under Clause 1 of this Article.

3. Ceasing to use T-VAN services:

a) Where the taxpayer ceases to use T-VAN services, the taxpayer sends a declaration of cessation of use of T-VAN services using Form No. 01/ĐK-TĐT in Appendix III issued with this Circular to the Tax Department through the T-VAN service provider;

b) No later than 15 minutes from receipt of the dossier registering cessation of use of T-VAN services, the Tax Department notifies the taxpayer of acceptance or non-acceptance of the dossier, using Form No. 04/TB-TĐT in Appendix III issued with this Circular, through the information exchange system of the T-VAN service provider;

c) From the time of registering cessation of use of T-VAN services, the taxpayer switches to transactions through another electronic information system serving electronic tax transactions or registers to use the services of another T-VAN service provider.

Chapter III

DECLARATION OF TAXES AND OTHER REVENUES; CALCULATION OF TAXES AND OTHER REVENUES; ALLOCATION OF TAXES AND OTHER REVENUES

Article 17. General provisions on declaring, calculating and allocating taxes and other revenues

1. Taxpayers declare dossiers declaring taxes and other revenues (hereinafter collectively referred to as tax declaration dossiers) for each type of tax and other revenue, consistent with the method of calculating the tax or other revenue and the tax period.

2. Tax declaration dossiers include:

a) The declaration and its Appendices (if any);

b) Relevant documents serving as the basis for determining the taxpayer's obligations for taxes and other revenues to the State budget (if any).

3. Dossiers for supplementary declaration of tax declaration dossiers comply with item 1 of Appendix I issued with this Circular. Specifically, for business households and business individuals that have declared taxes under Circular No. 18/2026/TT-BTC of the Minister of Finance on tax administration dossiers and procedures for business households and business individuals, as amended and supplemented by Circular No. 50/2026/TT-BTC, the dossier for supplementary declaration is the tax declaration dossier of the tax period with errors, as supplemented.

Supplementary declaration of tax declaration dossiers in certain cases follows the guidance in Appendix II issued with this Circular.

4. Taxpayers submit tax declaration dossiers to the receiving agency under the inter-agency single-window mechanism for the cases of declaring taxes and other revenues specified at Point dd, Clause 1, Article 16 and Clause 1, Article 17 of Decree No. 252/2026/ND-CP.

5. Taxpayers must submit tax declaration dossiers to the tax authority of the place they are moving from where the deadline for submitting the tax declaration dossier arrives but the taxpayer has not completed the procedure for changing the head office address with the business registration authority or the tax authority of the place they are moving to.

6. Allocation of tax obligations for taxpayers with business activities, dependent units or business locations in a province other than that of the head office:

a) The cases of allocation of tax obligations are as prescribed in Clause 2, Article 15 of Decree No. 252/2026/ND-CP;

b) The methods of allocation, declaration, payment and finalisation of the types of taxes and other revenues allocated comply with Clause 3 of Article 19, Clause 3 of Article 20, Clause 4 of Article 21, Point a.5 of Clause 1 and Point a.3 of Clause 6 of Article 22, Clause 3 of Article 23, Clause 3 of Article 24, and Point d of Clause 1 of Article 27 of this Circular;

c) Taxpayers are responsible for declaring and allocating tax obligations fully, accurately and promptly as prescribed. The allocation of amounts of taxes and other revenues payable to the provinces entitled to State budget revenue must not exceed the amounts of taxes and other revenues payable in the taxpayer's dossier declaring taxes and other revenues. Where the taxpayer has no taxes or other revenues payable, it is not required to determine the amounts payable to the provinces entitled to State budget revenue. The allocation principle at this point does not apply to the cases specified at Points b and c of Clause 3 of Article 19 and Point b.2 of Clause 4 of Article 21 of this Circular;

d) Where inspection detects that the taxpayer has declared or allocated incorrectly, the directly managing tax authority redetermines the amounts to be allocated to the provinces entitled to the allocated revenue and handles administrative violations as prescribed (if any);

dd) Where the value-added tax, corporate income tax and natural resource tax of a hydropower production establishment are allocated to different provinces, the Provincial Tax Office of the province where the hydropower plant's operating office is located, based on Point dd of Clause 3 of Article 19, Point b.4 of Clause 4 of Article 21 and Point a of Clause 3 of Article 23 of this Circular, is responsible for taking the lead and coordinating with the investor of the hydropower plant project and the Provincial Tax Offices of the provinces sharing the hydropower plant and reservoir to agree on the ratio for allocating the obligation of each tax to each province entitled to the revenue.

7. Explanation of tax declaration dossiers:

a) Taxpayers eligible to supplement explanation dossiers for tax declaration dossiers with the tax authority under Clauses 4 and 8, Article 12 of Decree No. 252/2026/ND-CP send the explanation dossier to the tax authority directly managing the taxpayer;

b) The explanation dossier for the tax declaration dossier complies with item 2 of Appendix I issued with this Circular;

c) The tax authority notifies acceptance or non-acceptance of the explanation dossier according to the guidance in Clause 4, Article 11 of this Circular;

d) The tax authority reviews the taxpayer's explanation dossier and handles it as follows:

d.1) Where the tax authority does not accept the taxpayer's explanation, it issues a notice of non-acceptance of the explanation dossier using Form No. 01/TB-GT in Appendix V issued with this Circular, clearly stating the reasons for non-acceptance;

d.2) Where the tax authority accepts the taxpayer's explanation, it issues a notice of acceptance of the explanation dossier using Form No. 01/TB-GT in Appendix V issued with this Circular and makes a record of the administrative violation to send to the taxpayer under the law on handling of administrative violations (if any). The time for determining the time limit for making the administrative violation record is the date the tax authority issues the notice of acceptance of the explanation dossier.

Based on the administrative violation record made and the taxpayer's explanation, the tax authority issues a Decision on penalties for administrative violations or a Decision on mandatory remedial measures under the law on handling of administrative violations, and a Decision on recovery of tax refunds (if any), to send to the taxpayer;

d.3) The time limit for issuing the notice of acceptance or non-acceptance of the taxpayer's explanation dossier is no later than 05 working days from the date the tax authority gives notice of receipt of the explanation dossier.

Article 18. Extension of the time limit for submitting tax declaration dossiers

1. Taxpayers falling within the cases specified in Clause 4, Article 12 of the Law on Tax Administration are granted an extension of the time limit for submitting tax declaration dossiers.

2. The extension period for submitting tax declaration dossiers is as prescribed at Point a, Clause 4, Article 12 of the Law on Tax Administration.

3. Taxpayers send the dossier requesting extension of the time limit for submitting tax declaration dossiers to the tax authority receiving the tax declaration dossier.

4. The dossier requesting extension of the time limit for submitting tax declaration dossiers complies with item 3 of Appendix I issued with this Circular.

5. The tax authority notifies acceptance or non-acceptance of the dossier requesting extension of the time limit for submitting tax declaration dossiers according to the guidance in Clause 4, Article 11 of this Circular.

6. The tax authority sends the taxpayer a notice of approval or non-approval of the extension of the time limit for submitting tax declaration dossiers using Form No. 01/TB-GHKT in Appendix V issued with this Circular within 03 working days from the date the tax authority receives the taxpayer's dossier. Where the dossier is submitted through the electronic information system specified in Clause 2, Article 8 of this Circular, the notice is sent to the taxpayer through the electronic information system through which the taxpayer sent the dossier.

Article 19. Declaration of value-added tax

1. Tax period:

a) Value-added tax is declared monthly, except in the cases specified at Points b and c of this Clause;

b) Quarterly declaration of value-added tax:

b.1) Subjects declaring value-added tax quarterly:

b.1.1) Taxpayers subject to monthly value-added tax declaration whose total revenue from sales of goods and provision of services in the immediately preceding year is VND 50 billion or less may choose to declare value-added tax quarterly. Revenue from sales of goods and provision of services is determined as the total revenue on the value-added tax declarations of the tax periods in the calendar year. Where the taxpayer declares centrally at the head office for its dependent units and business locations, the revenue from sales of goods and provision of services includes the revenue of the dependent units and business locations;

b.1.2) Taxpayers newly starting operation or business may choose to declare value-added tax quarterly. Where revenue in the year of starting business is VND 50 billion or less, then after 12 full months of production and business, from the calendar year immediately following the year in which 12 months were completed, the taxpayer bases itself on the revenue of the immediately preceding calendar year (12 full months) to determine a monthly or quarterly value-added tax period. Where revenue in the calendar year of starting operation or business exceeds VND 50 billion (including where operation or business is for less than 12 months), the taxpayer declares monthly from the calendar year immediately following the year of starting operation or business;

b.1.3) Taxpayers are responsible for determining themselves whether they are subject to monthly or quarterly declaration in order to declare taxes as prescribed.

b.2) Choosing and changing subjects for quarterly declaration:

b.2.1) Taxpayers meeting the criteria for quarterly declaration may choose to declare monthly or quarterly, stable for the whole calendar year;

b.2.2) Where a taxpayer currently declaring monthly is eligible for quarterly declaration and chooses to switch to quarterly declaration, it sends a Written request for change of tax period from monthly to quarterly using Form No. 01/ĐK-TĐKTT in Appendix I issued with this Circular to the directly managing tax authority no later than 31 January of the year in which quarterly declaration begins. The tax authority notifies the taxpayer of acceptance or non-acceptance under Clause 3 and Point a, Clause 4, Article 11 of this Circular. Where the tax authority issues a Notice of receipt of the written request for change of tax period from monthly to quarterly to the taxpayer, the taxpayer may submit value-added tax declaration dossiers by quarterly tax period for the registered year as prescribed. The Tax Administration Information System, based on tax administration data, provides information on the tax period to taxpayers;

b.2.3) Where the taxpayer itself discovers, or the tax authority discovers, that the taxpayer is not eligible for quarterly declaration, the taxpayer declares monthly from the first month of the following quarter, resubmits monthly value-added tax declaration dossiers for the previous quarters, and determines and pays late payment interest as prescribed (except for quarterly declaration dossiers for which the tax authority has issued a tax refund decision or which were discovered by the tax authority through inspection at the taxpayer's premises). The taxpayer is not administratively penalised for late submission of tax declaration dossiers for the tax periods required to be resubmitted due to the change of tax period. The monthly declaration dossiers resubmitted are deemed to replace the quarterly declaration dossiers submitted.

c) Value-added tax is declared for each occurrence for:

c.1) Value-added tax of taxpayers not required to submit tax declaration dossiers under Article 11 of Decree No. 252/2026/ND-CP, or taxpayers declaring value-added tax by the direct method under the law on value-added tax but having value-added tax obligations arising from real estate transfer activities;

c.2) Non-recurring value-added tax of taxpayers applying the direct method under the law on value-added tax; where the taxpayer has multiple occurrences in a month, it may declare monthly;

c.3) Value-added tax of taxpayers falling within the cases of requesting the tax authority to issue e-invoices for each occurrence under the law on e-invoices;

c.4) Value-added tax of taxpayers declaring value-added tax by the credit method but having construction activities under the law on the system of national economic sectors or the law on construction, with a construction work value including value-added tax of VND 01 billion or more (except construction activities in non-tariff zones, consulting, surveying, design, accounting and insurance), or real estate transfer activities in a province other than the one where the taxpayer's head office is located; where the taxpayer has multiple occurrences in a month, it may declare monthly;

c.5) Value-added tax of organisations withholding and paying on behalf the withheld tax amount and of organisations declaring and paying tax on behalf under Point c of Clause 1 and Points c.1, d and k of Clause 2, Article 22 of Decree No. 252/2026/ND-CP; where the taxpayer has multiple occurrences in a month, it may declare monthly.

2. The tax authority receiving and handling tax declaration dossiers:

a) Taxpayers submit value-added tax declaration dossiers to the directly managing tax authority; taxpayers falling within the case of allocation under Point a, Clause 2, Article 15 of Decree No. 252/2026/ND-CP declare value-added tax centrally at the directly managing tax authority, or declare value-added tax of the business activities, dependent units and business locations at the tax authority managing the revenue in the place where the business activity arises, and allocate the tax obligations payable to each area entitled to State budget revenue under Clause 3 of this Article, except in the case specified at Point b of this Clause;

b) Taxpayers with business activities, dependent units or business locations in a province other than that of the head office declare value-added tax of the business activities, dependent units or business locations separately at the tax authority managing the revenue in the place where the business activity arises, as follows:

b.1) Declaring value-added tax on real estate transfer activities of infrastructure investment projects and houses for transfer (including where advance payments are collected from customers according to progress) at the tax authority of the place where the real estate transfer activity takes place;

b.2) Declaring value-added tax on the operation of power plants at the tax authority of the place where the power plant is located;

b.3) A dependent unit that has a bank account, directly sells goods and provides services, uses its own invoices registered with the tax authority managing the dependent unit, and fully records output and input value-added tax;

b.4) Taxpayers with investment projects eligible for value-added tax refund under the law on value-added tax and wishing to claim a value-added tax refund for the investment project declare value-added tax for the investment project at the directly managing tax authority. Where taxpayers managed by the Large Enterprise Tax Sub-Department or the E-commerce Tax Sub-Department have investment projects, they submit the tax declaration dossier for the investment project to the Provincial Tax Office of the province where the investment project is located.

Where the taxpayer has an investment project in a province other than the one where its head office is located, and establishes or assigns a project management board, branch or new economic organisation to directly implement and manage the investment project, the project management board, branch or new economic organisation submits the value-added tax declaration dossier of the investment project to the tax authority of the place where the investment project is located. Where no project management board, branch or new economic organisation is established or assigned to directly implement and manage the investment project, the taxpayer submits the value-added tax declaration dossier of the investment project to the tax authority of the place where the investment project is located.

Where the investment project is implemented in several provinces and a project management board, branch or new economic organisation is established or assigned to directly implement and manage the investment project, the project management board, branch or new economic organisation submits the value-added tax declaration dossier of the investment project to the tax authority directly managing the project management board, branch or new economic organisation. Where none is established or assigned, the taxpayer submits the value-added tax declaration dossier of the investment project to the directly managing tax authority.

For projects of prospecting, exploration and development of oil and gas fields offshore of the Socialist Republic of Vietnam under an Oil and Gas Contract, the operator of the oil and gas contract submits the value-added tax declaration dossier of the project to the directly managing tax authority.

c) Where the taxpayer has dependent units or business locations located in the same province as its head office, the taxpayer declares value-added tax jointly for the dependent units and business locations at the directly managing tax authority; where a dependent unit has a seal and a bank account, directly sells goods and provides services, uses its own invoices registered with the tax authority managing the dependent unit, fully records output and input value-added tax, and wishes to declare and pay tax separately, the dependent unit declares and pays value-added tax at the tax authority directly managing the dependent unit;

d) The tax authority receiving and handling value-added tax declaration dossiers of organisations withholding and paying on behalf the withheld tax amount and of organisations declaring and paying tax on behalf under Point c of Clause 1 and Points c.1, d and k of Clause 2, Article 22 of Decree No. 252/2026/ND-CP:

d.1) For collateral that is real estate: the tax authority receiving and handling the tax declaration dossier is the tax authority of the place where the transferred real estate is located;

d.2) For collateral that is other assets: the tax authority receiving and handling the tax declaration dossier is the tax authority directly managing the agency or organisation selling the collateral.

3. Methods of allocating, declaring and paying value-added tax for the cases of allocation of tax obligations under Point a, Clause 2, Article 15 of Decree No. 252/2026/ND-CP:

a) Allocation of tax for computerised lottery business under Point a.1, Clause 2, Article 15 of Decree No. 252/2026/ND-CP:

a.1) The value-added tax payable to each province where computerised lottery business takes place equals (=) the value-added tax payable on the computerised lottery business multiplied (x) by the ratio (%) of actual ticket sales revenue from the computerised lottery business in each province to the taxpayer's total actual ticket sales revenue.

Actual ticket sales revenue from computerised lottery business is determined as follows:

Where computerised lottery tickets are distributed through terminals: revenue from computerised lottery business arising from the terminals registered to sell computerised lottery tickets in each province under the lottery agency contracts signed with the computerised lottery company, or from the shops and ticket points of sale set up by the taxpayer in the area.

Where computerised lottery tickets are distributed by telephone and the Internet: revenue is determined in each province where the customer registers to participate when opening a prize account under the law on computerised lottery business;

a.2) The taxpayer declares value-added tax centrally for computerised lottery business nationwide and submits the tax declaration dossier using Form No. 01/GTGT together with the Appendix table allocating value-added tax payable to the provinces entitled to the revenue for computerised lottery business using Form No. 01-3/GTGT in Appendix I issued with this Circular to the directly managing tax authority.

b) Allocation of tax for construction activities under Point a.2, Clause 2, Article 15 of Decree No. 252/2026/ND-CP:

b.1) The value-added tax payable to each province for construction activities equals (=) the revenue exclusive of value-added tax from construction activities in each province multiplied (x) by 1%.

The revenue exclusive of value-added tax is determined under the contract for construction works and work items. Where a construction work or work item relates to several provinces and the revenue of the work in each province cannot be determined, after determining 1% of the revenue of the construction work or work item, the taxpayer bases itself on the ratio (%) of the investment value of the work in each province to the total investment value to determine the value-added tax payable to each province;

b.2) Where the taxpayer is a construction contractor that signs a contract directly with the investor to construct a construction work under the law on construction in a province other than the one where its head office is located, including construction works and work items relating to several provinces, the taxpayer declares the value-added tax of those construction works and work items with the tax authority of each province where the construction work is located using Form No. 05/GTGT in Appendix I issued with this Circular, and pays the declared tax into the State budget in the province where the construction work is located. Where the State Treasury has withheld tax under Clause 4 of this Article, the taxpayer is not required to pay the tax amount withheld by the State Treasury;

b.3) The taxpayer aggregates the revenue exclusive of value-added tax from construction activities into the tax declaration dossier at the head office to determine the tax payable for all production and business activities at the head office. The value-added tax paid in the province where the construction work is located is automatically transferred by the tax authority within the system to be offset against the value-added tax payable at the head office;

c) Allocation of tax for real estate transfer activities under Point a.3, Clause 2, Article 15 of Decree No. 252/2026/ND-CP:

c.1) The value-added tax payable to each province for real estate transfer activities equals (=) the revenue exclusive of value-added tax from real estate transfer activities in each province multiplied (x) by 1%;

c.2) The taxpayer declares value-added tax and submits the value-added tax declaration dossier to the tax authority of the province where the transferred real estate is located using Form No. 05/GTGT in Appendix I issued with this Circular, and pays the declared tax into the State budget in the province where the transferred real estate is located;

c.3) The taxpayer must aggregate the revenue exclusive of value-added tax from real estate transfer activities into the tax declaration dossier at the head office to determine the tax payable for all production and business activities at the head office. The value-added tax paid in the province where the transferred real estate is located is automatically transferred by the tax authority within the system to be offset against the value-added tax payable at the head office.

d) Allocation of tax for dependent units and business locations that are production establishments (including processing and assembly establishments) and rooftop solar power production establishments under Point a.4, Clause 2, Article 15 of Decree No. 252/2026/ND-CP:

d.1) The value-added tax payable to the province where the production establishment is located equals (=) the revenue at the price exclusive of value-added tax multiplied (x) by 2% (for goods subject to the 10% value-added tax rate) or 1% (for goods subject to the 5% value-added tax rate), provided that the total value-added tax payable to the provinces where the production establishments are located does not exceed the value-added tax payable by the taxpayer at the head office. Where the production establishment transfers finished or semi-finished products to another internal unit for sale, the revenue of the products produced is determined on the basis of the production cost of the products;

d.2) Where the taxpayer calculates for declaration and payment at the percentages specified at Point d.1 of this Clause and the total value-added tax payable to the provinces where the production establishments are located exceeds the total value-added tax payable by the taxpayer at the head office, the taxpayer allocates the tax payable to the provinces where the production establishments are located by the following formula: the value-added tax payable to each province where a production establishment is located equals (=) the value-added tax payable by the taxpayer at the head office multiplied (x) by the ratio (%) of the revenue at the price exclusive of value-added tax of the products produced in each province to the taxpayer's total revenue at the price exclusive of value-added tax of the products produced;

d.3) The revenue used to determine the allocation ratio under Points d.1 and d.2 of this Clause is the actual revenue arising in the tax period. Where a supplementary declaration changes the actual revenue arising, the taxpayer must redetermine and reallocate the tax payable for each tax period with errors that has been supplementarily declared, in order to determine the difference in value-added tax not yet allocated or over-allocated to each province;

d.4) The taxpayer declares value-added tax centrally for the production and business activities of dependent units and business locations that are production establishments and submits the tax declaration dossier using Form No. 01/GTGT together with the appendix table allocating value-added tax payable to the provinces entitled to the revenue (except hydropower production and computerised lottery business) using Form No. 01-6/GTGT in Appendix I issued with this Circular to the directly managing tax authority.

dd) Allocation of tax for hydropower plants located in several provinces under Point a.5, Clause 2, Article 15 of Decree No. 252/2026/ND-CP:

dd.1) The value-added tax payable in each province where the hydropower plant is located equals (=) the value-added tax payable by the hydropower plant multiplied (x) by the ratio (%) of the investment value of the part of the hydropower plant in each province to the total investment value of the hydropower plant. The value-added tax payable by the hydropower plant equals (=) the output value-added tax of the hydropower plant minus (–) the deductible input value-added tax of the hydropower plant. Where the operating office of the hydropower plant is located in one province but the hydropower reservoir lies in several provinces, the value-added tax payable to the provinces entitled to the revenue from hydropower production equals (=) the value-added tax payable on the tax declaration multiplied (x) by the actual investment value of the part of the hydropower plant in each province over the total actual investment value of the hydropower plant;

dd.2) A taxpayer with a hydropower plant located in several provinces and with the plant's operating office located in the same province as, or a different province from, the taxpayer's head office declares the value-added tax arising at the hydropower plant and submits the tax declaration dossier using Form No. 01/GTGT together with the appendix table allocating value-added tax payable to the provinces entitled to the revenue from hydropower production using Form No. 01-2/GTGT in Appendix I issued with this Circular to the tax authority of the place where the operating office of the hydropower plant is located.

e) Allocation of tax for telecommunications service business under Point a.6, Clause 2, Article 15 of Decree No. 252/2026/ND-CP:

e.1) Allocation of tax for postpaid telecommunications service business:

The value-added tax payable in the province where a dependent-accounting branch is located is determined at the rate of 2% of the revenue exclusive of value-added tax from postpaid telecommunications services in the province where the branch is located.

A taxpayer with postpaid telecommunications service business in a province other than the one where its head office is located and with a branch participating in the postpaid telecommunications service business in that province declares value-added tax on the postpaid telecommunications service revenue of the whole business establishment and submits the tax declaration dossier using Form No. 01/GTGT together with the appendix table allocating value-added tax payable to the provinces entitled to the revenue (except hydropower production and computerised lottery business) using Form No. 01-6/GTGT in Appendix I issued with this Circular to the tax authority directly managing the head office;

e.2) Allocation of input value-added tax on goods and services purchased by telecommunications service businesses for investment for shared use across the business's whole infrastructure system

Where a taxpayer engaged in telecommunications service business makes centralised investment and procurement at the head office or at a unit to which authority has been decentralised, the input value-added tax on goods and services (including all fixed assets, materials, goods and purchased service costs) for the shared telecommunications infrastructure system invested and procured at the head office or the decentralised unit may, if the taxpayer so wishes, be allocated to the head office and the branches in the provinces (including branches located in the same province as the taxpayer's head office as specified at Point c, Clause 2 of this Article) for declaration and deduction of value-added tax at the directly managing tax authority.

The input value-added tax allocated to the head office and the branches in the provinces is determined by the percentage (%) of revenue arising at the head office and each provincial branch over the total revenue of the head office and branches. The revenue used as the basis for allocating input value-added tax is the revenue exclusive of value-added tax of the value-added tax period immediately preceding the value-added tax period in which the input value-added tax is allocated.

Where in a tax period the taxpayer allocates shared input value-added tax for telecommunications service business, it submits the tax declaration dossier using Form No. 01/GTGT and the appendix on allocation of input value-added tax using Form 01-7/GTGT in Appendix I issued with this Circular to the tax authority directly managing the head office. The allocation of value-added tax applies for a calendar year; where the method is changed, the change applies from the following calendar year.

4. Withholding of value-added tax for capital construction works funded by the State budget:

Withholding of value-added tax for capital construction works funded by the State budget (works in the same province as, or a different province from, the contractor's head office).

The State Treasury withholds the value-added tax of contractors that are the units directly constructing construction works (hereinafter referred to as contractors) when carrying out procedures for paying State budget capital spent on public investment to investors or to the agencies assigned to manage State capital in investment projects under the public-private partnership method (hereinafter referred to as PPP projects), as follows:

a) The State Treasury where the investor or the agency assigned to manage State capital in the PPP project opens its transaction account withholds the contractor's value-added tax for payment into the State budget at the rate of 1% of the revenue exclusive of value-added tax for the completed volume of capital construction works and work items, at the request of the investor or the agency assigned to manage State capital in the PPP project in the Capital withdrawal form using Form No. 05.a/TT and other papers when preparing payment documents under Decree No. 254/2025/ND-CP of the Government on management, payment and finalisation of projects using public investment capital, or in the Capital withdrawal form using Form No. 04 and other papers when preparing payment documents under Decree No. 312/2025/ND-CP of the Government on the financial management mechanism for investment projects under the public-private partnership method and the payment and finalisation mechanism for projects applying BT contracts, except in the cases specified at Point b of this Clause.

Construction works and work items are determined under the law on the system of national economic sectors or the law on construction.

The revenue exclusive of value-added tax is determined as the value exclusive of value-added tax in the contract. Where the contract is signed at a price inclusive of value-added tax, the revenue exclusive of value-added tax is determined by the following formula:

b) Value-added tax is not withheld in the following cases:

b.1) The investor carries out procedures for an advance of capital construction investment capital as prescribed;

b.2) Payments of capital construction investment capital for project management activities: payments for project management work directly carried out by the investor; expenses of the Project Management Board, site clearance expenses, and expenses for projects carried out by the people themselves;

b.3) Construction investment costs of capital construction works and work items with a construction work value, including value-added tax, of less than VND 01 billion;

b.4) Cases where the investor has documents (copies of tax payment documents, or the tax authority's notice confirming fulfilment of tax obligations) proving that the full tax has been paid into the State budget for all value-added tax arising for the contractor, and the investor is fully responsible for the accuracy, legality and validity of the documents submitted to the State Treasury;

b.5) Consulting, surveying, design, insurance and accounting activities of construction works;

b.6) Construction activities in non-tariff zones.

c) The investor or the agency assigned to manage State capital in the PPP project, when making payments at the State Treasury, is responsible for preparing payment documents under Decree No. 254/2025/ND-CP or Decree No. 312/2025/ND-CP and sending them to the State Treasury for withholding of value-added tax. The value-added tax withheld by the State Treasury on the payment document is deducted from the contractor's value-added tax payable. The investor or the agency assigned to manage State capital in the PPP project is responsible for fully, accurately and truthfully declaring the information on the contractor's value-added tax payment in the tax payment section of the Capital withdrawal form and other relevant papers sent to the State Treasury, and for providing payment documents to contractors whose tax has been withheld by the State Treasury;

d) The value-added tax withheld by the State Treasury is recorded as State budget revenue on the principle that the value-added tax withheld for a capital construction work arising in a province is recorded as budget revenue of that province.

Where a construction work or work item lies in several provinces, the investor is responsible for determining the revenue exclusive of value-added tax of the work for each province and for preparing payment documents to send to the State Treasury for withholding of value-added tax and recording of budget revenue for each province. Where a construction work or work item lies in several provinces and the revenue of the work in each province cannot be determined, after determining 1% of the revenue at the price exclusive of value-added tax of the construction work or work item, the value-added tax payable to each province is determined based on the ratio (%) of the investment value of the work in each province to the total investment value of the construction work or work item. Where construction works or work items are in the same province (including inter-commune/ward/special-zone works and work items (hereinafter collectively referred to as communes) and works and work items in a commune other than the one where the contractor's head office is located) or in a province other than that of the contractor's head office, the Provincial Tax Office coordinates with the Department of Finance, which takes the lead in advising the provincial People's Committee to decide on the allocation and recording of State budget revenue in line with the Resolution on decentralisation of revenue sources issued by the provincial People's Council;

dd) The declaration and payment of value-added tax in cases of withholding of value-added tax for capital construction works funded by the State budget comply with Clause 2 and Point b, Clause 3 of this Article, except that for construction works and work items in the same province as the contractor's head office, the taxpayer is not required to file the tax declaration using Form No. 05/GTGT in Appendix I issued with this Circular where the State Treasury has withheld the contractor's value-added tax. The value-added tax withheld by the State Treasury on the payment document is deducted from the contractor's value-added tax payable. The State Treasury records the withheld value-added tax as State budget revenue, consolidates all information on the revenue documents into the List of State budget payment documents, and transfers it to the tax authority as prescribed.

5. Tax declaration dossiers:

a) Value-added tax declaration dossiers under the credit method, under the direct method based on value added, and under the direct method based on revenue are as prescribed in item 4 of Appendix I issued with this Circular;

b) Where the taxpayer has several business activities, it declares them together in one tax declaration dossier, except in the following cases:

b.1) Taxpayers with activities declared separately at the tax authority of the place where the activity arises under Points b and c, Clause 2 of this Article prepare a separate value-added tax declaration dossier;

b.2) Taxpayers with several business activities including traditional lottery and computerised lottery must prepare a separate value-added tax declaration dossier for traditional lottery and computerised lottery;

b.3) Taxpayers with several business activities including trading in and crafting gold, silver and gemstones must prepare a separate value-added tax declaration dossier for trading in and crafting gold, silver and gemstones;

b.4) Taxpayers with several business activities including oil and gas extraction must prepare a separate value-added tax declaration dossier for oil and gas extraction;

b.5) Taxpayers with collections on behalf subject to value-added tax under the law on value-added tax, assigned by a competent State agency, must prepare a separate value-added tax declaration dossier for the collection-on-behalf activity;

b.6) Organisations withholding and paying on behalf the withheld tax and organisations declaring and paying tax on behalf under Point c of Clause 1 and Points c.1, d and k of Clause 2, Article 22 of Decree No. 252/2026/ND-CP must prepare a separate value-added tax declaration dossier for withholding and paying on behalf and for declaring and paying on behalf;

b.7) Operating taxpayers with investment projects eligible for refund and wishing to claim a value-added tax refund must prepare a separate value-added tax declaration dossier for each investment project, and must offset the value-added tax on goods and services purchased for use in each investment project against the value-added tax payable (if any) on the ongoing activities and business in the same tax period of the taxpayer or of the project management board, branch or new economic organisation assigned to declare value-added tax of the investment project. The value-added tax of the investment project is offset up to a maximum of the value-added tax payable on tax declaration Form No. 01/GTGT. Where an investment project in the investment stage generates trial-run revenue, financial activity revenue or revenue from liquidation of materials, such revenue is declared on tax declaration Form No. 01/GTGT, and the input value-added tax of the investment project on tax declaration Form No. 02/GTGT must be offset against the tax arising on tax declaration Form No. 01/GTGT.

c) Declaration of value-added tax for agency activities:

c.1) For agency activities in the form of selling or purchasing at the set price in return for a commission, including agents selling goods and providing services and agents purchasing goods, the taxpayer is not required to declare value-added tax on the goods and services sold as agent or goods purchased as agent but declares value-added tax on the agency commission revenue received.

c.2) For other forms of agency, the taxpayer acting as agent must declare value-added tax on goods and services sold as agent, goods purchased as agent, and the agency remuneration received.

Article 20. Declaration of special consumption tax

1. Tax period:

Special consumption tax is declared by monthly tax period, except in the following cases, which are declared for each occurrence:

a) Special consumption tax of taxpayers engaged in export business that have not paid special consumption tax at the production stage and subsequently do not export the goods abroad but sell them domestically;

b) Special consumption tax of business organisations and individuals with domestically produced aircraft, helicopters, gliders, yachts, passenger cars and four-wheeled motorised passenger vehicles not subject to special consumption tax under Clauses 5 and 6, Article 4 of Decree No. 360/2025/ND-CP of the Government detailing the implementation of a number of articles of the Law on Special Consumption Tax, but which subsequently change their purpose of use to one subject to special consumption tax.

2. The tax authority receiving and handling tax declaration dossiers:

a) Taxpayers declare special consumption tax at the directly managing tax authority. Taxpayers with several business activities including traditional lottery and computerised lottery must prepare a separate special consumption tax declaration dossier for traditional lottery and computerised lottery;

b) Taxpayers trading in goods and services subject to special consumption tax in a province other than the one where their head office is located declare special consumption tax at the tax authority managing the area where the goods subject to special consumption tax are produced or processed, or where the services subject to special consumption tax are supplied (except computerised lottery business and the production and blending of biofuel);

c) Where the taxpayer directly imports goods subject to special consumption tax and then sells them domestically, the taxpayer must declare special consumption tax with the directly managing tax authority of the place where the taxpayer's head office is located;

d) Taxpayers engaged in computerised lottery business in a province other than the one where their head office is located declare special consumption tax and submit the Table of allocation of tax payable (if any) by each province entitled to State budget revenue (including dependent units and business locations) to the tax authority managing the head office.

3. Methods of allocating, declaring and paying tax for the allocation of special consumption tax on computerised lottery business:

a) The special consumption tax payable to each province where computerised lottery business takes place equals (=) the special consumption tax payable on the computerised lottery business multiplied (x) by the ratio (%) of actual ticket sales revenue from computerised lottery business in each province to the taxpayer's actual ticket sales revenue.

The actual ticket sales revenue from computerised lottery business is determined under Point a.1, Clause 3, Article 19 of this Circular;

b) The taxpayer declares special consumption tax jointly for all computerised lottery business nationwide at the head office and pays the tax amount allocated to each province where computerised lottery business takes place.

4. Special consumption tax declaration dossiers comply with item 5 of Appendix I issued with this Circular.

Article 21. Declaration of corporate income tax

1. Tax period:

a) Corporate income tax is provisionally paid quarterly and finalised annually, except for declarations for each occurrence as specified at Point b of this Clause;

b) Taxpayers declare corporate income tax for each occurrence in the following cases:

b.1) Non-recurring corporate income tax of taxpayers applying the method of a percentage of revenue under the law on corporate income tax; where the taxpayer has multiple occurrences in a month, it may declare monthly;

b.2) Corporate income tax on real estate transfer activities of taxpayers applying the method of a percentage of revenue under the law on corporate income tax;

b.3) Corporate income tax from the sale or auction of real estate and other assets that are collateral of competent agencies and organisations, in the cases of withholding, declaration on behalf and payment on behalf under Point c of Clause 1 and Points c.1, d and k of Clause 2, Article 22 of Decree No. 252/2026/ND-CP, including:

b.3.1) Corporate income tax from the sale or auction of real estate and other assets that are collateral for judgment enforcement by judgment enforcement agencies or organisations competent to auction;

b.3.2) Corporate income tax from the sale or auction of real estate and other assets that are collateral for debt handling by credit institutions, foreign bank branches, and organisations with 100% charter capital owned by the State established by the Government with the function of purchasing, selling and handling debts, or organisations competent to auction;

b.3.3) Where the withholding, declaration on behalf or payment on behalf under Point b.3 of this Clause occurs several times in a month, it may be declared monthly.

b.4) Corporate income tax from capital transfers by foreign enterprises;

b.5) Corporate income tax on the sale of an entire single-member limited liability company owned by an organisation in the form of a capital transfer associated with real estate, for taxpayers applying the method of a percentage of revenue under the law on corporate income tax;

b.6) Corporate income tax on the distribution of profits to institutional investors of a securities investment fund (irrespective of whether the institutional investor is domestic or foreign).

c) Taxpayers declare corporate income tax finalisation in the following cases:

c.1) Finalisation declaration at the end of the year (calendar year or fiscal year), including where the taxpayer suspends operation or business for part of the year;

c.2) Finalisation declaration up to the time of dissolution, bankruptcy, termination of operation, termination of contract, equitisation of a State-owned enterprise, or up to the time the organisation or enterprise is divided, acquired or consolidated;

c.3) Where the taxpayer has declared corporate income tax for each occurrence under Point b of this Clause, annual finalisation is not required for the activities declared for each occurrence.

2. The tax authority receiving and handling tax declaration dossiers:

a) Taxpayers submit corporate income tax declaration dossiers to the tax authority directly managing the taxpayer. Taxpayers with dependent units or business locations in a province other than the one where their head office is located that have income eligible for corporate income tax incentives must separately determine the corporate income tax payable for the incentivised activity with the tax authority managing the place where the dependent unit or business location is located;

b) Where the taxpayer has independently accounting affiliated units (except affiliated units that are dependent units of an enterprise under the law on enterprises), the affiliated unit submits the corporate income tax declaration dossier for tax arising at the affiliated unit to the tax authority directly managing the affiliated unit;

c) Where a taxpayer with centralised accounting has dependent units or business locations in a province other than the one where its head office is located, it declares and calculates tax and submits the corporate income tax declaration dossier to the directly managing tax authority, and allocates the tax payable to each province where business activities take place under Clause 4 of this Article. Where the taxpayer is a micro enterprise under the law on support for small and medium-sized enterprises, it is not required to allocate the tax payable;

d) The tax authority receiving and handling tax declaration dossiers is the tax authority of the place where the transferred real estate is located, for the following activities:

d.1) Real estate transfer activities in a province other than that of the taxpayer's head office, for taxpayers applying the method of a percentage of revenue under the law on corporate income tax;

d.2) The sale or auction of real estate that is collateral for judgment enforcement or collateral for debt handling by judgment enforcement agencies, organisations competent to auction, and credit institutions, foreign bank branches, and organisations with 100% charter capital owned by the State established by the Government with the function of purchasing, selling and handling debts;

d.3) The sale of an entire single-member limited liability company owned by an organisation in the form of a capital transfer associated with real estate, for taxpayers applying the method of a percentage of revenue under the law on corporate income tax.

dd) For the sale or auction of other assets that are collateral for judgment enforcement or collateral for debt handling by judgment enforcement agencies, organisations competent to auction, and credit institutions, foreign bank branches, and organisations with 100% charter capital owned by the State established by the Government with the function of purchasing, selling and handling debts, the tax authority receiving and handling tax declaration dossiers is the tax authority directly managing the agency or organisation selling the collateral;

e) For capital transfers by foreign enterprises, the tax authority receiving and handling tax declaration dossiers is the tax authority directly managing the Vietnamese organisation in which the foreign enterprise has invested capital. The taxpayer responsible for declaring tax for this activity is determined under the law on corporate income tax;

g) For the distribution of profits to institutional investors of a securities investment fund, the tax authority receiving and handling tax declaration dossiers is the tax authority directly managing the securities investment fund management company;

h) For economic groups and corporations with member units, if a member unit has accounted for its revenue, expenses and taxable income, the member unit must declare and pay corporate income tax with the tax authority directly managing the member unit;

i) Where a member unit has business activities different from the common business activities of the group or corporation and separately accounts for the income from those other business activities, the member unit declares corporate income tax with the tax authority directly managing the member unit.

3. Provisional payment of corporate income tax:

a) Taxpayers required to finalise corporate income tax under the guidance at Point c, Clause 1 of this Article make provisional payments of corporate income tax under Article 24 of Decree No. 252/2026/ND-CP;

b) Taxpayers base themselves on the quarterly financial statements (if any) or the quarterly production and business results and the provisions of the tax law to determine the quarterly provisional corporate income tax amount;

c) The corporate income tax provisionally paid (including the provisional allocation of corporate income tax to the provinces where dependent units, business locations or transferred real estate are located other than where the taxpayer's head office is located) is deducted from the amount payable under the annual tax finalisation;

d) Where the taxpayer makes provisional corporate income tax payments at the rate of 1% of the revenue collected from customers according to progress under the law on corporate income tax but has not yet handed over the infrastructure or houses and has not included it in the revenue for corporate income tax calculation in the year, the taxpayer does not aggregate it into the annual corporate income tax finalisation dossier but aggregates it into the corporate income tax finalisation dossier upon handover of the real estate for each part or the whole project.

4. Methods of allocating, declaring, paying and finalising tax for the cases of allocation of corporate income tax:

a) Taxpayers applying the revenue-and-expense method under the law on corporate income tax allocate corporate income tax in the cases specified at Point b, Clause 2, Article 15 of Decree No. 252/2026/ND-CP;

b) Allocation methods:

b.1) Allocation of corporate income tax payable on computerised lottery business:

The corporate income tax payable to each province where computerised lottery business takes place equals (=) the corporate income tax payable on the computerised lottery business multiplied (x) by the ratio (%) of actual ticket sales revenue from computerised lottery business in each province to the taxpayer's total actual ticket sales revenue.

The actual ticket sales revenue from computerised lottery business is determined under Point a.1, Clause 3, Article 19 of this Circular;

b.2) Allocation of corporate income tax payable on real estate transfer activities:

The corporate income tax payable to each province where real estate transfer activities take place, provisionally paid quarterly and finalised, equals (=) the revenue for corporate income tax calculation of the real estate transfer activities in each province multiplied (x) by 1%.

b.3) Allocation of corporate income tax payable for taxpayers with dependent units or business locations that are production establishments:

The corporate income tax payable in each province where a production establishment is located equals (=) the corporate income tax payable on production and business activities multiplied (x) by the ratio (%) of the expenses of each production establishment to the taxpayer's total expenses (excluding the expenses of activities eligible for corporate income tax incentives). The expenses used to determine the allocation ratio are the actual expenses arising in the tax period.

Where a dependent unit or business location that is a production establishment also carries out other business activities whose expenses cannot be separately determined, the expenses used to determine the allocation ratio are all actual expenses arising at the dependent unit or business location in the tax period.

The corporate income tax payable on production and business activities excludes the corporate income tax payable on activities eligible for corporate income tax incentives. The corporate income tax payable on incentivised activities is determined according to the production and business results of the incentivised activities and the incentive rate enjoyed.

Taxpayers do not yet allocate under this point for production establishments that are still in the investment stage and have not yet started production.

b.4) Allocation of corporate income tax payable for hydropower plants located in several provinces:

The corporate income tax payable by the hydropower plant equals (=) the corporate income tax payable on production and business activities multiplied (x) by the ratio (%) of the expenses of each hydropower plant to the taxpayer's total expenses (excluding the expenses of activities eligible for corporate income tax incentives). The expenses used to determine the allocation ratio are the actual expenses arising in the tax period. The corporate income tax payable on production and business activities excludes the corporate income tax payable on activities eligible for corporate income tax incentives.

After determining the corporate income tax payable by the hydropower plant, the corporate income tax payable to each province equals (=) the corporate income tax payable by the hydropower plant multiplied (x) by the ratio (%) of the investment value of the part of the hydropower plant located in each province to the total investment value of the hydropower plant.

c) Tax declaration, payment and finalisation:

c.1) For computerised lottery business:

c.1.1) Quarterly declaration and provisional payment:

The taxpayer is not required to submit a quarterly tax declaration dossier but must determine the quarterly provisional tax amount under Point b.1, Clause 4 of this Article in order to pay corporate income tax into the State budget for each province where computerised lottery business takes place.

c.1.2) Tax finalisation:

The taxpayer declares corporate income tax finalisation jointly for all computerised lottery business nationwide at the head office. Where the tax provisionally paid quarterly is less than the tax payable allocated to each province under the tax finalisation, the taxpayer must pay the shortfall for each province. Where the tax provisionally paid quarterly exceeds the tax payable allocated to each province, it is determined as an overpaid tax amount and handled under Article 15 of the Law on Tax Administration and Article 42 of this Circular.

c.2) For real estate transfer activities:

c.2.1) Quarterly declaration and provisional payment:

The taxpayer is not required to submit a quarterly tax declaration dossier but must determine the quarterly provisional tax amount under Point b.2, Clause 4 of this Article in order to pay corporate income tax into the State budget for each province where real estate transfer activities take place;

c.2.2) Tax finalisation:

The taxpayer declares corporate income tax finalisation jointly for all real estate transfer activities nationwide at the head office and pays the tax amount allocated to each province where real estate transfer activities take place.

The tax provisionally paid during the year in the provinces (excluding tax provisionally paid on revenue collected according to progress that has not yet been included in the revenue for corporate income tax calculation in the year) is deducted from the corporate income tax payable on real estate transfer activities of each province; any remaining amount continues to be deducted from the corporate income tax payable on real estate transfer activities under the finalisation at the head office.

Where the tax provisionally paid quarterly is less than the tax payable under the tax finalisation on the finalisation declaration at the head office, the taxpayer must pay the shortfall for the province where the head office is located. Where the tax provisionally paid quarterly exceeds the tax payable under the tax finalisation, it is determined as an overpaid tax amount and handled under Article 15 of the Law on Tax Administration and Article 42 of this Circular.

c.3) For dependent units and business locations that are production establishments:

c.3.1) Quarterly declaration and provisional payment:

The taxpayer is not required to submit a quarterly tax declaration dossier but must determine the quarterly provisional tax amount under Point b.3, Clause 4 of this Article in order to pay corporate income tax in each province where a production establishment is located, including where units eligible for corporate income tax incentives are located;

c.3.2) Tax finalisation:

The taxpayer declares corporate income tax finalisation jointly for all production and business activities of the production establishments at the head office and pays the tax amount allocated to each province where a production establishment is located.

Specifically for activities eligible for corporate income tax incentives, the taxpayer declares tax finalisation at the directly managing tax authority, determines the corporate income tax payable on the incentivised activities and pays corporate income tax into the State budget for each province where the incentivised units are located.

Where the tax provisionally paid quarterly is less than the tax payable allocated to each province under the tax finalisation, the taxpayer must pay the shortfall for each province. Where the tax provisionally paid quarterly exceeds the tax allocated to each province, it is determined as an overpaid tax amount and handled under Article 15 of the Law on Tax Administration and Article 42 of this Circular.

c.4) For hydropower plants located in several provinces:

c.4.1) Quarterly declaration and provisional payment:

The taxpayer is not required to submit a quarterly tax declaration dossier but must determine the tax to be provisionally paid quarterly under Point b.4, Clause 4 of this Article in order to pay corporate income tax into the State budget for each province where the hydropower plant is located;

c.4.2) Tax finalisation:

The taxpayer declares corporate income tax finalisation jointly for all production and business activities at the head office and pays the tax amount allocated to each province where the hydropower plant is located.

Where the tax provisionally paid quarterly is less than the tax payable allocated to each province under the tax finalisation, the taxpayer must pay the shortfall for each province. Where the tax provisionally paid quarterly exceeds the tax allocated to each province, it is determined as an overpaid tax amount and handled under Article 15 of the Law on Tax Administration and Article 42 of this Circular.

5. Tax declaration dossiers:

a) Corporate income tax declaration dossiers for each occurrence and corporate income tax finalisation dossiers comply with item 6 of Appendix I issued with this Circular;

b) Where the taxpayer must declare a Country-by-Country Report:

The tax declaration dossier complies with Decree No. 255/2026/ND-CP of the Government on tax administration for related-party transactions of enterprises with related-party relationships.

Article 22. Declaration of personal income tax

1. Declaration of personal income tax on income from salaries and wages:

a) Organisations and individuals paying income declare quarterly and finalise annually as follows:

a.1) Quarterly declaration: organisations and individuals paying income from salaries and wages declare the personal income tax withheld from income recipients quarterly;

a.2) Annual finalisation declaration:

a.2.1) Organisations and individuals paying income from salaries and wages are responsible for finalising tax and finalising on behalf of individuals who authorise them to finalise tax, irrespective of whether tax was withheld;

a.2.2) Where an individual employee is transferred from an old organisation to a new organisation because the old organisation merges, consolidates, divides, splits or converts its type of enterprise, or the old and new organisations are in the same system, the new organisation is responsible for finalising on behalf of the individual under the individual's authorisation, including the income paid by the old organisation, and recovers the personal income tax withholding documents issued by the old organisation to the employee (if any).

a.3) Receipt and handling of tax declaration dossiers:

a.3.1) The tax authority receiving and handling personal income tax declaration dossiers is the tax authority directly managing the organisation or individual paying income;

a.3.2) Where the organisation or individual pays income to employees working at a dependent unit or business location in a province other than the one where the organisation or individual is headquartered:

a.3.2.1) Where the organisation or individual paying income chooses to declare tax centrally at its head office, the tax authority receiving and handling the tax declaration dossier is the tax authority directly managing the organisation or individual paying income;

a.3.2.2) Where the organisation or individual paying income chooses to declare tax for each dependent unit or business location, the tax authority receiving and handling the tax declaration dossier is the tax authority directly managing the dependent unit or business location.

a.4) Tax declaration dossiers:

Quarterly personal income tax declaration dossiers and personal income tax finalisation dossiers comply with item 7.1 of Appendix I issued with this Circular;

a.5) Methods of allocating, declaring, paying and finalising personal income tax in cases of allocation:

In the case of central declaration, the organisation or individual paying income separately determines the personal income tax arising on income from salaries and wages of individuals working in each province according to the tax actually withheld from each individual. Where employees are transferred, rotated or seconded, the personal income tax withheld is attributed to the province where the employee is working at the time of payment of income. The taxpayer withholds personal income tax on income from salaries and wages as prescribed and pays the withheld personal income tax into the State budget for each province where the employees work. The personal income tax already determined for each province by quarter is not redetermined upon personal income tax finalisation.

b) Individuals eligible to authorise tax finalisation under the law on personal income tax send a letter of authorisation using Form 08/UQ-QTT-TNCN at item 7.1 of Appendix I issued with this Circular to the organisation or individual paying income before the organisation or individual paying income finalises personal income tax;

c) Individuals with income from salaries and wages declaring tax directly with the tax authority:

c.1) Cases of quarterly declaration:

c.1.1) Resident and non-resident individuals with income from salaries and wages paid by international organisations, embassies and consulates in Vietnam from which tax has not been withheld;

c.1.2) Resident individuals with income from salaries and wages paid by organisations and individuals from abroad;

c.1.3) Non-resident individuals with income from salaries and wages arising in Vietnam paid by foreign organisations not registered for tax in Vietnam;

c.1.4) Individuals transferring bonus shares, or shares purchased at preferential prices under a share issuance plan under an employee stock option programme (ESOP shares), received from the organisation or individual paying income (except where the organisation withholds tax and pays on behalf the withheld tax under the guidance at Point d of this Clause);

c.2) Resident individuals with income from salaries and wages are responsible for annual tax finalisation under Clause 1, Article 51 of Decree No. 253/2026/ND-CP of the Government detailing a number of articles and measures for organising and guiding the implementation of the Law on Personal Income Tax;

c.3) Receipt and handling of tax declaration dossiers:

c.3.1) The tax authority receiving and handling quarterly tax declaration dossiers:

c.3.1.1) For the case specified at Point c.1.1 of this Clause, the tax authority directly managing the organisation paying income;

c.3.1.2) For the case specified at Point c.1.2 of this Clause, the tax authority directly managing the place where the individual resides;

c.3.1.3) For the case specified at Point c.1.3 of this Clause, the tax authority directly managing the place where the income arises in Vietnam;

c.3.1.4) For the case specified at Point c.1.4 of this Clause, the tax authority directly managing the organisation paying income, or the tax authority directly managing the place where the individual resides where the organisation paying income is abroad.

c.3.2) The tax authority receiving and handling tax finalisation dossiers:

c.3.2.1) For resident individuals with income from salaries and wages at one place who are required to declare quarterly, the tax authority receiving and handling the finalisation dossier is the tax authority receiving the quarterly tax declaration dossiers;

c.3.2.2) For resident individuals with income from salaries and wages at one place who are not required to declare quarterly and do not authorise tax finalisation under the law on personal income tax, the tax authority receiving and handling the finalisation dossier is the tax authority directly managing the organisation or individual paying income in the year;

c.3.2.3) For resident individuals with income from salaries and wages at two or more places, including where they have both income required to be declared quarterly and income from which tax has been withheld by the organisation or individual paying it, the tax authority receiving and handling the finalisation dossier is the tax authority directly managing the organisation or individual paying the largest income in the year. Where there is more than one place paying the largest income in the year, the individual chooses to submit the finalisation dossier to one of the tax authorities directly managing those organisations or individuals paying income.

c.4) Tax declaration dossiers: quarterly personal income tax declaration dossiers and personal income tax finalisation dossiers comply with item 7.1 of Appendix I issued with this Circular;

d) Organisations withholding personal income tax on income from bonus shares for employees and ESOP shares:

d.1) Organisations withholding and paying on behalf the withheld tax under the law on personal income tax declare monthly or quarterly in line with their value-added tax declaration period;

d.2) The tax authority receiving and handling the tax declaration dossier is the tax authority directly managing the withholding organisation;

d.3) Tax declaration dossiers comply with item 7.1 of Appendix I issued with this Circular.

2. Declaration of personal income tax and value-added tax on business income:

a) For business income of resident individuals:

a.1) Resident individuals with business income declare tax under Circular No. 18/2026/TT-BTC as amended and supplemented by Circular No. 50/2026/TT-BTC and under Clause 5, Article 99 of this Circular;

a.2) Organisations withholding and paying personal income tax on behalf, and organisations declaring and paying personal income tax and value-added tax on behalf, for individuals with income from: acting as agents selling at the set price for insurance, lottery and multi-level marketing; brokerage; and business cooperation, declare tax as follows:

a.2.1) Declaring monthly or quarterly in line with the organisation's value-added tax declaration period;

a.2.2) The tax authority receiving and handling the tax declaration dossier is the tax authority directly managing the organisation paying income;

a.2.3) Tax declaration dossiers comply with item 7.2 of Appendix I issued with this Circular.

a.3) Individuals required to pay tax but from whom tax has not been withheld, or for whom tax has not been declared or paid on behalf by an organisation, during the year — individuals acting as agents selling at the set price for insurance, lottery and multi-level marketing; individuals carrying out brokerage; and individuals in business cooperation with organisations — declare tax as follows:

a.3.1) The individual declares tax annually;

a.3.2) The tax authority receiving and handling the tax declaration dossier is the tax authority directly managing the head office of the business household or business individual, determined as the location stated on the business registration certificate for business households or on the tax registration declaration for business individuals;

a.3.3) Tax declaration dossiers comply with item 7.2 of Appendix I issued with this Circular.

b) For business income of non-resident individuals (except non-resident individuals conducting business on e-commerce platforms and other digital platforms):

b.1) Organisations and individuals paying income withhold and pay on behalf the withheld tax as follows:

b.1.1) Organisations and individuals withholding, declaring on behalf and paying on behalf personal income tax and value-added tax on business income for non-resident individuals declare tax monthly or quarterly in line with their value-added tax declaration period;

b.1.2) The tax authority receiving and handling the tax declaration dossier is the tax authority directly managing the organisation or individual paying income;

b.1.3) Tax declaration dossiers comply with item 7.2 of Appendix I issued with this Circular.

b.2) Individuals declaring tax directly with the tax authority:

b.2.1) Where the organisation or individual paying income does not withhold tax on business income of a non-resident individual, the individual declares tax directly for each occurrence;

b.2.2) The tax authority receiving and handling the tax declaration dossier is the tax authority of the place where the business income arises;

b.2.3) Tax declaration dossiers comply with item 7.2 of Appendix I issued with this Circular.

3. Declaration of personal income tax on income from transfers of real estate and from inheritances and gifts that are real estate:

a) Declaration for each occurrence: individuals with income from transfers of real estate or from receiving inheritances or gifts that are real estate; organisations and individuals responsible for declaring and paying tax on behalf for real estate transfers under the law on personal income tax (including where the transfer contract stipulates that the buyer pays the tax on behalf of the seller, where a related third party is permitted to sell an individual's assets under law, and where an authorisation gives the authorised person full rights equivalent to ownership of the real estate under civil law);

b) Receipt and handling of tax declaration dossiers:

b.1) Where the tax authority calculates tax and issues a tax payment notice on the basis of the taxpayer's tax declaration dossier, the agency receiving and handling the tax declaration dossier is as prescribed in Clause 2, Article 16 of Decree No. 252/2026/ND-CP;

b.2) Where the tax authority calculates tax and issues a tax payment notice on the basis of the dossier determining financial obligations transferred by the competent state management agency, the agency receiving and handling the tax declaration dossier is as prescribed in Clause 2, Article 17 of Decree No. 252/2026/ND-CP.

c) Tax declaration dossiers comply with item 7.3 of Appendix I issued with this Circular.

4. Declaration of personal income tax on income from capital investment:

a) Organisations and individuals withholding personal income tax:

a.1) Organisations and individuals withholding tax on income from capital investment declare the tax withheld from individuals monthly or quarterly in line with their value-added tax declaration period;

a.2) The tax authority receiving and handling the tax declaration dossier is the tax authority directly managing the withholding organisation or individual;

a.3) Tax declaration dossiers comply with item 7.4 of Appendix I issued with this Circular.

b) For income from capital investment where individuals receive dividends in shares, individuals who are existing shareholders receive shares issued from owners' equity, or individuals are credited with additional capital from profits used to increase capital, tax is declared as follows:

b.1) Organisations declaring and paying tax on behalf:

b.1.1) Organisations declaring and paying tax on behalf on income from capital investment under the law on personal income tax choose to declare tax for each occurrence or monthly or quarterly in line with their value-added tax declaration period;

b.1.2) The tax authority receiving and handling the tax declaration dossier is the tax authority directly managing the organisation declaring and paying tax on behalf;

b.1.3) Tax declaration dossiers comply with item 7.4 of Appendix I issued with this Circular.

b.2) Individuals declare and pay tax directly with the tax authority where the organisation declaring and paying tax on behalf has been dissolved or gone bankrupt without having declared and paid tax on behalf of the individuals:

b.2.1) Individuals declare for each occurrence;

b.2.2) The tax authority receiving and handling the dossier is the tax authority directly managing the issuing organisation;

b.2.3) Tax declaration dossiers comply with item 7.4 of Appendix I issued with this Circular.

c) Individuals with income from capital investment paid by foreign organisations not registered for tax in Vietnam declare tax directly with the tax authority:

c.1) Individuals declare for each occurrence;

c.2) The tax authority receiving and handling the tax declaration dossier is the tax authority managing the place where the individual resides;

c.3) Tax declaration dossiers comply with item 7.4 of Appendix I issued with this Circular.

5. Declaration of personal income tax on income from capital transfers and securities transfers:

a) For income from capital transfers (excluding securities transfers):

a.1) For income from capital transfers of resident individuals:

a.1.1) Resident individuals with income from capital transfers declare tax directly with the tax authority as follows:

a.1.1.1) Resident individuals declare for each occurrence;

a.1.1.2) The tax authority receiving and handling the tax declaration dossier is the tax authority managing the organisation in which the individual holds contributed capital, for capital transfers in organisations in Vietnam, or the tax authority managing the place where the individual resides, for capital transfers in organisations abroad;

a.1.1.3) Tax declaration dossiers comply with item 7.5 of Appendix I issued with this Circular.

a.1.2) Organisations declaring and paying tax on behalf of individuals under the law on personal income tax:

a.1.2.1) The organisation chooses to declare tax for each occurrence or monthly or quarterly in line with its value-added tax declaration period;

a.1.2.2) The tax authority receiving and handling the tax declaration dossier is the tax authority directly managing the organisation;

a.1.2.3) Tax declaration dossiers comply with item 7.5 of Appendix I issued with this Circular.

a.2) For income from capital transfers of non-resident individuals:

a.2.1) Organisations and individuals receiving the capital transfer:

a.2.1.1) Organisations and individuals receiving the capital transfer are responsible for withholding personal income tax on income from capital transfers of non-resident individuals under the law on personal income tax and declare the tax withheld from individuals monthly or quarterly in line with their value-added tax declaration period;

a.2.1.2) The tax authority receiving and handling the tax declaration dossier is the tax authority directly managing the organisation or individual;

a.2.1.3) Tax declaration dossiers comply with item 7.5 of Appendix I issued with this Circular.

a.2.2) Where a non-resident individual transfers capital to an organisation or individual abroad, the non-resident individual declares tax directly with the tax authority as guided at Point a.1.1 of this Clause.

Where the non-resident individual does not declare tax, the organisation carrying out the procedures for changing the list of capital-contributing members declares and pays tax on behalf of the non-resident individual as guided at Point a.1.2 of this Clause.

b) For income from securities transfers:

b.1) Organisations withholding and paying on behalf the tax withheld on income from securities transfers under the law on personal income tax declare tax as follows:

b.1.1) The organisation declares tax monthly or quarterly in line with its value-added tax declaration period;

b.1.2) The tax authority receiving and handling the tax declaration dossier is the tax authority directly managing the withholding organisation;

b.1.3) Tax declaration dossiers comply with item 7.5 of Appendix I issued with this Circular.

b.2) Individuals with income from securities transfers declare tax directly with the tax authority as follows:

b.2.1) Individuals declare personal income tax for each occurrence;

b.2.2) The tax authority receiving and handling the tax declaration dossier is the tax authority directly managing the issuing organisation, for securities transfers at issuing organisations in Vietnam, or the tax authority managing the place where the individual resides, for securities transfers at issuing organisations abroad;

b.2.3) Tax declaration dossiers comply with item 7.5 of Appendix I issued with this Circular.

b.3) Organisations declaring and paying tax on behalf of individuals on income from securities transfers:

b.3.1) The organisation declares tax monthly or quarterly in line with its value-added tax declaration period;

b.3.2) The tax authority receiving and handling the tax declaration dossier is the tax authority managing the organisation declaring and paying tax on behalf;

b.3.3) Tax declaration dossiers comply with item 7.5 of Appendix I issued with this Circular.

6. Declaration of personal income tax on income from royalties, franchising and prize winnings:

a) Organisations and individuals paying income withhold tax on income from royalties, franchising and prize winnings under the law on personal income tax and declare tax as follows:

a.1) Withholding organisations and individuals declare tax monthly or quarterly in line with their value-added tax declaration period;

a.2) The tax authority receiving and handling the tax declaration dossier is the tax authority directly managing the withholding organisation or individual;

a.3) Allocation of tax for computerised lottery business under Point d.2, Clause 2, Article 15 of Decree No. 252/2026/ND-CP.

The withholding organisation separately determines the personal income tax payable and pays tax to each province where the individual registered to participate in the prize draw, for distribution via telephone or the internet, and where computerised lottery tickets are issued, for distribution via terminal devices, according to the tax actually withheld from each individual;

a.4) Tax declaration dossiers comply with item 7.6 of Appendix I issued with this Circular.

b) Individuals with income from royalties, franchising and prize winnings declare tax directly with the tax authority as follows:

b.1) Individuals with income from royalties, franchising and prize winnings from which the paying organisation or individual has not withheld tax, or individuals receiving income paid by foreign organisations not registered for tax in Vietnam, declare tax directly with the tax authority for each occurrence;

b.2) The tax authority receiving and handling the tax declaration dossier is the tax authority managing the place where the individual resides;

b.3) Tax declaration dossiers comply with item 7.6 of Appendix I issued with this Circular.

7. Declaration of personal income tax on income from inheritances and gifts (except inheritances and gifts that are real estate):

a) Individuals with income from inheritances and gifts (except inheritances and gifts that are real estate) declare tax directly with the tax authority for each occurrence.

b) Receipt and handling of tax declaration dossiers:

b.1) For income from inheritances and gifts that are securities or capital portions in economic organisations or business establishments, the tax authority receiving and handling the tax declaration dossier is the tax authority managing the securities-issuing organisation or the enterprise in which the capital is contributed. For securities that are fund certificates, the tax authority receiving and handling the tax declaration dossier is the tax authority managing the fund management company. For individuals simultaneously receiving inheritances or gifts of several types of securities or capital contributions, the tax authority receiving and handling the tax declaration dossier is the tax authority managing the place where the individual resides;

b.2) For income from inheritances and gifts abroad, the tax authority receiving and handling the tax declaration dossier is the tax authority managing the place where the individual resides;

b.3) For income from inheritances and gifts that are cars, motorcycles, scooters, ships (including barges, canoes, tugboats and pushers), boats (including yachts), aircraft, hunting guns, sporting guns and other assets requiring registration of ownership or use rights with state management agencies, the tax authority receiving and handling the tax declaration dossier is the tax authority managing the place where registration fee is declared.

c) Tax declaration dossiers comply with item 7.7 of Appendix I issued with this Circular.

8. Declaration of personal income tax on other income under the law on personal income tax:

a) Organisations and individuals paying income withhold tax:

a.1) Organisations and individuals paying income withhold tax on income from transfers of Vietnamese national domain names “.vn”, transfers of greenhouse gas emission reduction results and carbon credits of individuals, and transfers of digital assets, and declare the tax withheld from individuals monthly or quarterly in line with their value-added tax declaration period. For transfers of auctioned vehicle number plates, the organisation or individual paying income declares tax for each occurrence;

a.2) The tax authority receiving and handling the tax declaration dossier is the tax authority directly managing the withholding organisation or individual. For transfers of auctioned vehicle number plates, the tax authority receiving and handling the tax declaration dossier is the tax authority managing the place where registration fee is declared;

a.3) Tax declaration dossiers comply with item 7.8 of Appendix I issued with this Circular.

b) Individuals declaring tax directly:

b.1) Individuals with other income specified at Point a.1 of this Clause from which the paying organisation or individual has not withheld tax, or individuals receiving income paid by organisations not registered for tax in Vietnam, declare tax directly with the tax authority for each occurrence;

b.2) The tax authority receiving and handling the tax declaration dossier is the tax authority managing the place where the individual resides. For transfers of auctioned vehicle number plates, the tax authority receiving and handling the tax declaration dossier is the tax authority managing the place where registration fee is declared;

b.3) Tax declaration dossiers comply with item 7.8 of Appendix I issued with this Circular.

c) The declaration of personal income tax withheld by organisations providing services on the crypto-asset market under Resolution No. 05/2025/NQ-CP on the pilot implementation of the crypto-asset market in Vietnam complies with Circular No. 41/2026/TT-BTC of the Minister of Finance guiding declaration, withholding, payment and finalisation of tax on the crypto-asset market.

Article 23. Declaration of natural resource tax (except crude oil and gas activities and sales of crude oil and gas)

1. Tax period:

a) Natural resource tax is declared monthly and finalised annually. Where an organisation is assigned to sell seized or confiscated natural resources, or carries out irregular exploitation of natural resources licensed by a competent state agency or not subject to licensing under law, it declares for each occurrence;

b) Taxpayers declare natural resource tax finalisation in the following cases:

b.1) Finalisation declaration at the end of the year (calendar year or fiscal year), including where the taxpayer suspends operations or does not do business for the whole year;

b.2) Finalisation declaration up to the time of dissolution, bankruptcy, termination of operations, termination of contracts, or equitisation of state-owned enterprises, or up to the time the organisation or enterprise is divided, merged or consolidated.

2. Tax authority receiving and handling dossiers:

a) Taxpayers submit natural resource tax declaration dossiers to the directly managing tax authority;

b) Where the taxpayer exploits natural resources in a province other than the one where its head office is located, the taxpayer declares natural resource tax to the tax authority of the place where the exploitation takes place;

c) Where an organisation is assigned to sell seized or confiscated natural resources, or carries out irregular exploitation of natural resources licensed by a competent state agency or not subject to licensing under law, in a province other than the one where the taxpayer's head office is located, the taxpayer declares natural resource tax to the tax authority of the place where the tax obligation arises.

3. Methods of allocation, declaration and payment of tax:

Taxpayers allocate natural resource tax for hydropower generation with hydropower reservoirs located in several provinces under Point dd, Clause 2, Article 15 of Decree No. 252/2026/ND-CP as follows:

a) Allocation method:

a.1) Bases for allocating the natural resource tax payable to each province:

a.1.1) The area of the hydropower reservoir is t, the area of the reservoir in province G is t.1 and the area of the reservoir in province H is t.2.

The ratio (%) of the reservoir area in province G is T.1 = t.1/t x 100.

The ratio (%) of the reservoir area in province H is T.2 = t.2/t x 100.

a.1.2) The cost of compensation for site clearance and resettlement is k; the cost of compensation for site clearance and resettlement in province G is k.1; the cost of compensation for site clearance and resettlement in province H is k.2.

The ratio (%) of the cost of compensation for site clearance and resettlement in province G is K.1 = k.1/k x 100.

The ratio (%) of the cost of compensation for site clearance and resettlement in province H is K.2 = k.2/k x 100.

a.1.3) The number of households to be resettled is s, the number in province G is s.1 and the number in province H is s.2.

The ratio (%) of households to be resettled in province G is S.1 = s.1/s x 100.

The ratio (%) of households to be resettled in province H is S.2 = s.2/s x 100.

a.1.4) The value of compensation for material damage in the reservoir area is v, the value in province G is v.1 and the value in province H is v.2.

The ratio (%) of the value of compensation for material damage in the reservoir area in province G is V.1 = v.1/v x 100.

The ratio (%) of the value of compensation for material damage in the reservoir area in province H is V.2 = v.2/v x 100.

a.2) Calculation formula:

b) Declaration of natural resource tax:

Taxpayers with hydropower plants declare natural resource tax and submit natural resource tax declaration dossiers and natural resource tax finalisation declarations using Form No. 01/TAIN in Appendix I issued with this Circular to the tax authority managing the State budget revenue of the place where water resources are exploited. Where the plant's hydropower reservoir is located in several provinces, the hydropower plant submits the natural resource tax declaration dossier and finalisation declaration using Form No. 01/TAIN, together with the appendix allocating the natural resource tax payable to the provinces entitled to the revenue from hydropower generation using Form No. 01-1/TAIN in Appendix I issued with this Circular, to the tax authority of the place where the plant's operating office is located.

4. Tax declaration dossiers

Natural resource tax declaration dossiers comply with item 8 of Appendix I issued with this Circular.

Article 24. Declaration of environmental protection tax

1. Tax period:

Environmental protection tax is declared monthly. Imported goods are declared for each occurrence in accordance with customs law.

2. Tax authority receiving and handling dossiers:

a) Taxpayers submit environmental protection tax declaration dossiers to the directly managing tax authority;

b) Where the taxpayer produces goods subject to environmental protection tax in a province other than the one where its head office is located, the taxpayer declares environmental protection tax on that production to the tax authority of the place where the goods are produced, except petroleum business under Point d of this Clause;

c) Where the taxpayer produces and trades coal (including internal consumption) in a province other than the one where its head office is located, the taxpayer declares environmental protection tax on coal production and trading to the tax authority of the place where the coal production or trading establishment is located, except the case specified at Point dd of this Clause.

d) For petroleum:

d.1) Key petroleum traders and petroleum producers (hereinafter referred to as key traders) submit tax declaration dossiers to the directly managing tax authority for the volume of petroleum they directly deliver or sell, including delivery for internal consumption, delivery in exchange for other goods, delivery returning entrusted imports, and sales to organisations and individuals other than the key trader's dependent units and subsidiaries under the Law on Enterprises; excluding the volume of petroleum sold to, and imported on entrustment for, other key traders.

Subsidiaries of the key trader under the Law on Enterprises, dependent units of those subsidiaries, and dependent units of the key trader submit tax declaration dossiers to the directly managing tax authority for the volume of petroleum they deliver or sell to organisations and individuals other than the key trader's subsidiaries under the Law on Enterprises and the subsidiaries' dependent units;

d.2) Where a key trader, or a subsidiary of the key trader under the Law on Enterprises, has a dependent unit doing business in a province other than the one where the key trader or subsidiary is headquartered, and the dependent unit does not keep accounts enabling it to declare environmental protection tax separately, the key trader or subsidiary declares environmental protection tax to the directly managing tax authority, and calculates and allocates the tax payable to each province where a dependent unit is headquartered under Clause 3 of this Article.

dd) For coal mined and consumed domestically:

Where an enterprise mining and consuming coal domestically manages and assigns subsidiaries or dependent units to mine, process and sell coal, the unit tasked with selling coal declares all the environmental protection tax arising on taxable mined coal and submits the tax declaration dossier to the directly managing tax authority, and calculates and allocates the tax payable to each province where a coal mining company is headquartered under Clause 3 of this Article.

3. Methods of allocation, declaration and payment of tax:

Taxpayers allocate environmental protection tax in the cases specified at Point e, Clause 2, Article 15 of Decree No. 252/2026/ND-CP as follows:

a) Allocation method:

a.1) Allocation of environmental protection tax payable on petroleum:

The environmental protection tax payable allocated to each province for each petroleum product = the environmental protection tax payable on each petroleum product on the tax declaration multiplied (x) by the ratio (%) of the volume of each petroleum product sold by the dependent unit that is subject to environmental protection tax declaration and calculation to the taxpayer's total volume of that petroleum product sold that is subject to environmental protection tax declaration and calculation.

a.2) Allocation of environmental protection tax payable on coal mined and consumed domestically:

The environmental protection tax payable to each province where a coal mining company is headquartered is determined by the following formula:

b) Tax declaration and payment:

b.1) For petroleum:

Where a dependent unit of a key trader, or of a subsidiary of a key trader, does business in a province other than the one where the key trader or subsidiary is headquartered and does not keep accounts enabling it to declare environmental protection tax separately, the key trader or subsidiary declares environmental protection tax and submits the tax declaration dossier using Form No. 01/TBVMT, together with the appendix allocating the environmental protection tax payable to each province entitled to the revenue from petroleum using Form No. 01-2/TBVMT in Appendix I issued with this Circular, to the directly managing tax authority, and pays the tax allocated to the province where the dependent unit is headquartered as prescribed;

b.2) For coal mined and consumed domestically:

Where an enterprise mining and consuming coal domestically manages and assigns subsidiaries or dependent units to mine, process and sell coal, the unit tasked with selling coal declares all the environmental protection tax arising on mined coal and submits the tax declaration dossier using Form No. 01/TBVMT, together with the appendix determining the environmental protection tax payable to each province entitled to the revenue from coal using Form No. 01-1/TBVMT in Appendix I issued with this Circular, to the directly managing tax authority.

4. Tax declaration dossiers

Monthly environmental protection tax declaration dossiers comply with item 9 of Appendix I issued with this Circular.

Article 25. Declaration of taxes and other revenues related to land use

1. Non-agricultural land use tax:

a) The tax period is annual for each land plot, with a consolidated declaration for residential land where the taxpayer has land use rights over several land plots in the same commune or in several communes of the same province, except the cases specified at Points a.1 and a.2 of this Clause;

a.1) Where the taxpayer has land use rights over one land plot or several land plots in the same commune but the total taxable land area does not exceed the residential land quota of the place where the land use rights are held, no consolidated declaration is required;

a.2) Where the taxpayer has land use rights over several residential land plots in different communes but no plot exceeds the quota and the total taxable area of the plots does not exceed the residential land quota of the place where the land use rights are held, no consolidated declaration is required.

b) Agencies receiving and handling dossiers:

b.1) The agency receiving and handling non-agricultural land use tax declaration dossiers of organisations is the tax authority of the place where the taxable land is located;

b.2) The agency receiving and handling non-agricultural land use tax declaration dossiers for each land plot of households and individuals is the agency specified at Point a.5, Clause 2, Article 16 and Point a, Clause 2, Article 17 of Decree No. 252/2026/ND-CP;

b.3) For consolidated non-agricultural land use tax declaration dossiers on residential land of households and individuals, the agency receiving and handling the dossier is as follows:

b.3.1) Where no land plot exceeds the quota but the total taxable area of the plots exceeds the residential land quota of the place where the land use rights are held, the taxpayer may choose to submit the consolidated declaration dossier to any tax authority of a place where a land plot is located;

b.3.2) Where the taxpayer has land use rights over several land plots in communes of the same province and only one plot exceeds the residential land quota of the place where the land use rights are held, the consolidated declaration dossier is submitted to the tax authority of the commune where the plot exceeding the quota is located;

b.3.3) Where the taxpayer has land use rights over several land plots in communes of the same province and several plots exceed the residential land quota of the place where the land use rights are held, the taxpayer may choose to submit the consolidated declaration dossier to the tax authority of a place where a plot exceeding the quota is located.

c) Deadlines for submitting tax declaration dossiers:

c.1) Taxpayers that are organisations submit tax declaration dossiers no later than 30 days from the date the non-agricultural land use tax obligation arises or from the date a change in the tax bases arises that increases or decreases the tax payable.

Where an event arises that changes the taxpayer, the taxpayer before the change is responsible for declaring and paying tax and performing related obligations for the period of actual land use. Where the tax declaration and payment obligations have not been performed or have been performed incompletely, the taxpayer must fulfil the tax obligations and is subject to sanctions for administrative tax violations as prescribed. The new taxpayer is responsible for submitting the tax declaration dossier no later than 30 days from the date the land use rights are recognised under the law on land.

During the stable cycle, taxpayers are not required to re-declare non-agricultural land use tax annually if there is no change in the taxpayer or in the factors leading to a change in the tax payable;

c.2) Taxpayers that are households or individuals submit tax declaration dossiers no later than 30 days from the date the non-agricultural land use tax obligation arises or from the date a change in the tax bases arises that increases or decreases the tax payable, except where the price of 1 m2 of land changes under the land price table of each province.

Where an event arises that changes the taxpayer, the taxpayer before the change is responsible for declaring and paying tax and performing related obligations for the period of actual land use. Where the tax declaration and payment obligations have not been performed or have been performed incompletely, the taxpayer must fulfil the tax obligations and is subject to sanctions for administrative tax violations as prescribed. The new taxpayer is responsible for submitting the tax declaration dossier no later than 30 days from the date the land use rights are recognised under the law on land.

Taxpayers are not required to re-declare annually if there is no change in the taxpayer or in the factors leading to a change in the tax payable.

Taxpayers submit the consolidated declaration dossier no later than 31 March of the calendar year following the tax year.

d) Tax declaration dossiers comply with item 10 of Appendix I issued with this Circular. Households and individuals are not required to submit non-agricultural land use tax declaration dossiers in the cases specified in Clause 10, Article 11 of Decree No. 252/2026/ND-CP.

Where the information declared by the household or individual and the database in the Tax Administration Information System are insufficient as a basis for calculating tax, no later than 02 working days from the date of receipt of the tax declaration dossier, the tax authority sends a written request using Form No. 01/CCTT-NVTC in Appendix V issued with this Circular to the competent state agency to provide cadastral information as the basis for issuing the payment notice.

2. Agricultural land use tax:

a) The tax period is annual;

b) The agency receiving and handling tax declaration dossiers is the People's Committee of the commune where the taxable land is located;

c) Deadlines for submitting tax declaration dossiers:

c.1) The deadline for submitting the first tax declaration dossier, and a declaration when the area subject to agricultural land use tax increases or decreases, is no later than 30 days from the date the tax obligation arises or changes;

c.2) The deadline for organisations to submit the annual tax declaration dossier is no later than the last day of the first month of the calendar year; and no later than 10 working days from the date of completion of harvesting for organisations paying tax on areas of perennial crops harvested once;

c.3) Taxpayers are not required to re-submit tax declaration dossiers annually if the area subject to agricultural land use tax does not increase or decrease.

d) Tax declaration dossiers comply with item 10 of Appendix I issued with this Circular. Households and individuals are not required to submit agricultural land use tax declaration dossiers in the cases specified in Clause 10, Article 11 of Decree No. 252/2026/ND-CP.

3. Land rent where there is no land lease decision or land lease contract yet (including where the land lease term has expired but the land use term has not yet been extended):

a) The land rent period is annual;

b) The agency receiving and handling dossiers is the tax authority of the place where the land is located;

c) Deadlines for submitting land rent declaration dossiers:

c.1) The deadline for submitting the dossier is no later than 30 days from the date the land is used for a purpose requiring land lease;

c.2) Where during the year there is a change in the factors determining the financial obligation on land rent, the deadline for submitting the dossier is no later than 30 days from the date the competent authority issues a document recording the change.

Taxpayers with no change during the year in the factors leading to a change in the land rent payable are not required to declare for the following year;

d) Land rent declaration dossiers

Land rent declaration dossiers comply with item 10 of Appendix I issued with this Circular.

No later than 02 working days from the date of receipt of the taxpayer's land rent declaration dossier, the tax authority sends a written request using Form No. 01/CCTT-NVTC in Appendix V issued with this Circular to the competent state agency under the Government's regulations on land rent to provide cadastral information as the basis for issuing the payment notice.

Article 26. Declaration of other revenues

1. Declaration of environmental protection fees on mineral extraction:

a) Tax period:

a.1) The environmental protection fee on mineral extraction is declared monthly and finalised annually. The environmental protection fee on irregular mineral extraction licensed by a competent state agency or not subject to licensing under law is declared for each occurrence, except that where the obligation to declare the environmental protection fee arises several times in a month and the taxpayer declares with the same tax authority, the taxpayer may choose to declare monthly;

a.2) Taxpayers declare finalisation of the environmental protection fee on mineral extraction in the following cases:

a.2.1) Finalisation declaration at the end of the year (calendar year or fiscal year), including where the taxpayer suspends operations or does not do business for the whole year;

a.2.2) Finalisation declaration up to the time of dissolution, bankruptcy, termination of operations, termination of contracts, or equitisation of state-owned enterprises, or up to the time the organisation or enterprise is divided, merged or consolidated.

b) Tax authority receiving and handling tax declaration dossiers:

Organisations and individuals extracting minerals must submit environmental protection fee declaration dossiers to the directly managing tax authority of the place where the mineral extraction takes place. Where no environmental protection fee on mineral extraction arises in the month, the taxpayer must still declare and submit the fee declaration to the tax authority.

Where an organisation or individual purchasing and collecting minerals must register to pay on behalf of the extractor, that organisation or individual is responsible for submitting the environmental protection fee declaration dossier to the tax authority managing the purchasing organisation or individual.

Taxpayers submit environmental protection fee declaration dossiers on crude oil and gas to the directly managing tax authority.

c) Declaration dossiers for environmental protection fees on mineral extraction comply with item 11 of Appendix I issued with this Circular.

2. Declaration of registration fees:

a) For assets subject to registration of ownership or use rights, the deadline for submitting the registration fee declaration dossier coincides with the deadline for submitting the dossier registering ownership or use rights of the asset with the competent state management agency (including under the inter-agency one-stop-shop mechanism or by submission to the tax authority);

b) Registration fee declaration dossiers for houses and land comply with item 11 of Appendix I issued with this Circular;

c) Registration fee declaration dossiers for fishing vessels, inland waterway vessels and seagoing ships lacking original documents or newly built in Vietnam comply with item 11 of Appendix I issued with this Circular;

d) Registration fee declaration dossiers for other assets under the law on registration fees (except fishing vessels, inland waterway vessels and seagoing ships lacking original documents or newly built in Vietnam stated at Point c of this Clause) comply with item 11 of Appendix I issued with this Circular;

dd) Taxpayers are not required to submit registration fee declaration dossiers in the cases specified in Clause 10, Article 11 of Decree No. 252/2026/ND-CP.

3. Declaration of other fees and charges:

a) Fee and charge declaration periods:

a.1) Environmental protection fees on industrial wastewater and environmental protection fees on emissions are declared quarterly;

a.2) Fees and charges collected by overseas representative missions of the Socialist Republic of Vietnam comply with Article 28 of this Circular;

a.3) Other fees and charges are declared monthly;

a.4) Cases not required to submit fee and charge declaration dossiers under the law on fees and charges.

b) Fee-collecting organisations finalise the fees collected annually;

c) Fee and charge declaration dossiers and fee finalisation dossiers comply with item 11 of Appendix I issued with this Circular;

d) Organisations collecting fees and charges declare and pay fees and charges and finalise the fees collected with the directly managing tax authority. For road use fees collected per vehicle on cars (except cars of the army and police forces), the Vietnam Register is responsible for declaring, paying and finalising this fee under this Article;

dd) The deadlines for submitting fee and charge declaration dossiers and annual fee finalisation dossiers comply with Article 10 of Decree No. 252/2026/ND-CP.

Article 27. Declaration of residual after-tax profit remitted to the State budget under the law on management and investment of state capital in enterprises; dividends and profits distributed to state capital invested in joint-stock companies and multi-member limited liability companies

1. Declaration of residual after-tax profit remitted to the State budget under the law on management and investment of state capital in enterprises:

a) Residual after-tax profit remitted to the State budget under the law on management and investment of state capital in enterprises is a revenue provisionally paid quarterly, with an annual finalisation declaration and a finalisation up to the time of dissolution, bankruptcy, termination of operations, termination of contracts or reorganisation of the enterprise. Where an enterprise converts its type (excluding equitised state-owned enterprises) and the converted enterprise inherits all tax and other revenue obligations of the enterprise being converted, no finalisation declaration up to the time of the conversion decision is required, and the enterprise declares finalisation at the end of the year. The deadline for submitting the finalisation declaration dossier for residual after-tax profit remitted to the State budget complies with the deadline for tax finalisation dossiers in Clause 5, Article 10 of Decree No. 252/2026/ND-CP;

b) Tax authority receiving and handling declaration dossiers for residual after-tax profit remitted to the State budget: taxpayers declare the residual after-tax profit remitted to the State budget under the law on management and investment of state capital in enterprises at the tax authority directly managing the taxpayer;

c) Quarterly provisional payment of residual after-tax profit payable to the State budget:

c.1) Taxpayers required to finalise residual after-tax profit payable to the State budget under the law on management and investment of state capital in enterprises as guided at Point a, Clause 1 of this Article provisionally pay the residual after-tax profit payable under Article 24 of Decree No. 252/2026/ND-CP;

c.2) The principles for determining the residual after-tax profit payable to the State budget provisionally paid quarterly are as follows:

Taxpayers rely on quarterly financial statements (if any) or quarterly production and business results and the law on management and investment of state capital in enterprises to determine the residual profit payable to the State budget provisionally paid for the quarter;

c.3) The residual profit already provisionally paid (including provisional payments of residual profit allocated to provinces where dependent units or business locations are located other than where the taxpayer's head office is located) is deducted from the amount payable under the annual residual profit finalisation.

d) Methods of allocating and declaring residual after-tax profit payable:

d.1) Case subject to allocation: computerised lottery business;

d.2) Allocation method:

The residual after-tax profit after appropriation to funds payable to each province where computerised lottery business takes place equals (=) the residual after-tax profit after appropriation to funds payable from computerised lottery business multiplied (x) by the ratio (%) of actual ticket sales revenue from computerised lottery business in each province to the taxpayer's total actual ticket sales revenue.

Actual ticket sales revenue from computerised lottery business is determined under Point a.1, Clause 3, Article 19 of this Circular.

dd) Declaration and finalisation of residual after-tax profit payable:

dd.1) Declaration and quarterly provisional payment of residual profit for computerised lottery business:

Taxpayers must determine the quarterly provisional amount under Article 24 of Decree No. 252/2026/ND-CP in order to pay the residual after-tax profit after appropriation to funds from computerised lottery business in each province where computerised lottery business takes place.

Finalisation of residual after-tax profit for computerised lottery business: taxpayers declare finalisation of the residual after-tax profit after appropriation to funds from computerised lottery business nationwide and submit the declaration dossier under item 12 of Appendix I issued with this Circular to the tax authority directly managing the head office;

dd.2) For an increase in residual after-tax profit payable upon a supplementary declaration due to an adjustment of the enterprise classification result announced by the owner, from the day following the last day of the deadline for paying residual after-tax profit under the annual finalisation until the deadline for the owner to announce the enterprise classification result as prescribed by the competent authority, the enterprise is not required to pay late payment interest.

Representatives of the capital of enterprises in which the State holds 100% of the charter capital and which contribute capital to joint-stock companies and multi-member limited liability companies are responsible for voting on the payment of dividends and profits when the conditions under the Law on Enterprises are satisfied, and for proposing to urge those joint-stock companies and multi-member limited liability companies to pay the dividends and profits distributed to the capital contributed by enterprises in which the State holds 100% of the charter capital.

e) The finalisation declaration dossier, being the finalisation declaration of residual after-tax profit remitted to the State budget under the law on management and investment of state capital in enterprises, complies with item 12 of Appendix I issued with this Circular.

2. Declaration of dividends and profits distributed to state capital in joint-stock companies and multi-member limited liability companies:

a) Dividends and profits distributed to state capital invested in joint-stock companies and multi-member limited liability companies for which ministries, ministerial-level agencies or localities act as the owner's representative of the state capital are declared for each occurrence when the joint-stock companies and multi-member limited liability companies pay dividends or profits.

The deadline for submitting declaration dossiers for dividends and profits distributed to state capital invested in joint-stock companies and multi-member limited liability companies for which ministries, ministerial-level agencies or localities act as the owner's representative of the state capital complies with the deadline for declarations for each occurrence in Clause 1, Article 10 of Decree No. 252/2026/ND-CP;

b) Tax authority receiving and handling declaration dossiers for dividends and profits distributed to state capital:

Taxpayers declare the revenue from dividends and profits distributed to state capital invested in joint-stock companies and multi-member limited liability companies at the tax authority directly managing the head office;

c) Declaration dossiers for dividends and profits distributed by enterprises with state capital contributions comply with item 12 of Appendix I issued with this Circular.

Article 28. Declaration of fees, charges and other revenues collected by overseas representative missions of the Socialist Republic of Vietnam

1. Fees, charges and other revenues collected by overseas representative missions of the Socialist Republic of Vietnam are declared quarterly and finalised annually.

a) Quarterly declaration dossiers and annual finalisation dossiers comply with item 13 of Appendix I issued with this Circular;

b) The deadline for submitting quarterly declaration dossiers is no later than the last day of the first month of the quarter following the quarter in which the obligation arises, and for annual finalisation no later than the last day of the third month from the end of the calendar year or fiscal year.

2. Place of submission of declaration dossiers for fees, charges and other revenues:

a) The Ministry of Foreign Affairs, or an agency or unit of the Ministry of Foreign Affairs authorised by it, declares the fees, charges and other revenues collected by Vietnamese representative missions abroad and submits the declaration dossiers to the tax authority managing the State budget revenue;

b) Tax declaration dossiers are prepared and sent to the tax authority managing the State budget revenue.

Article 29. Tax and other revenue declaration dossiers for crude oil and gas activities and sales of crude oil and gas

1. Tax authority receiving and handling tax and other revenue declaration dossiers

Operators, joint venture enterprises, joint operating companies and the Vietnam National Industry - Energy Group submit declaration dossiers for taxes and other State budget revenues arising from crude oil and gas activities and sales of crude oil and gas at the tax authority directly managing the taxpayer.

2. Tax and other revenue declaration dossiers:

a) For the Vietnam-Russia Joint Venture Vietsovpetro, item 14.1 of Appendix I issued with this Circular applies;

b) For petroleum contracts, the forms at item 14.2 of Appendix I issued with this Circular apply;

c) For transfers of participating interests in petroleum contracts, item 14.3 of Appendix I issued with this Circular applies.

Article 30. Declaration of value-added tax and corporate income tax for foreign contractors and foreign subcontractors

1. Tax declaration where value-added tax is paid by the credit method and corporate income tax is paid on the basis of declared revenue and expenses to determine income subject to corporate income tax:

a) Foreign contractors declare value-added tax as guided in Article 19 of this Circular;

b) Foreign contractors declare corporate income tax as guided in Article 21 of this Circular.

2. Tax declaration where value-added tax is calculated directly on revenue and corporate income tax is paid at a percentage of taxable revenue:

a) Tax where value-added tax is calculated directly on revenue and corporate income tax is paid at a percentage of taxable revenue is declared upon each payment to the foreign contractor, with a finalisation declaration at the end of the contractor contract if there is a change in the tax declared and paid. Where the Vietnamese party pays the foreign contractor several times in a month, it may register to declare tax monthly instead of upon each payment to the foreign contractor.

The Vietnamese party contracting with the foreign contractor withholds and pays tax on behalf of the foreign contractor and submits the tax declaration dossiers and tax finalisation dossiers to the tax authority directly managing the Vietnamese party;

b) Tax declaration dossiers for business activities and other types of income comply with item 15 of Appendix I issued with this Circular;

c) Tax declaration for foreign airlines:

c.1) Ticket offices and agents in Vietnam of foreign airlines are responsible for declaring corporate income tax and paying tax on behalf of the foreign airline.

Tax declaration dossiers are submitted to the tax authority directly managing the ticket office or agent in Vietnam of the foreign airline;

c.2) Tax for foreign airlines is declared quarterly. Tax declaration dossiers comply with item 15 of Appendix I issued with this Circular.

d) Tax declaration for foreign carriers:

d.1) Organisations acting as shipping agents or freight forwarding agents for foreign carriers (hereinafter collectively referred to as carriers' agents) are responsible for withholding and paying tax on behalf of the foreign carriers.

Tax declaration dossiers for foreign carriers are submitted to the tax authority directly managing the carrier's agent;

d.2) Tax for foreign carriers is provisionally paid quarterly and finalised annually. Tax declaration dossiers comply with item 15 of Appendix I issued with this Circular.

dd) Tax declaration for foreign reinsurance:

dd.1) The Vietnamese party is responsible for withholding, declaring and paying tax on behalf of foreign reinsurance organisations. Tax declaration dossiers are submitted to the tax authority directly managing the Vietnamese party;

dd.2) Tax for foreign reinsurance is declared quarterly. Tax declaration dossiers comply with item 15 of Appendix I issued with this Circular.

3. Tax declaration where value-added tax is paid by the credit method and corporate income tax is paid at a percentage of taxable revenue:

a) Foreign contractors and foreign subcontractors directly declaring value-added tax by the credit method and corporate income tax at a percentage of taxable revenue submit the tax declaration dossiers and tax finalisation dossiers to the tax authority directly managing the Vietnamese party;

b) Value-added tax by the credit method is declared as guided in Article 19 of this Circular;

c) Corporate income tax at a percentage of taxable revenue is declared upon each payment to the foreign contractor, with a finalisation declaration at the end of the contractor contract if there is a change in the tax declared and paid. Where the foreign contractor receives payments several times in a month, it may register to declare tax monthly instead of for each occurrence;

d) Tax declaration and tax finalisation dossiers comply with item 15 of Appendix I issued with this Circular.

Article 31. Tax declaration and payment by foreign suppliers; tax declaration dossiers of non-resident individuals conducting business on e-commerce platforms and other digital platforms

1. Direct tax declaration and payment by foreign suppliers:

a) Foreign suppliers declare directly with the tax authority or through an authorised unit. Tax declaration dossiers of foreign suppliers comply with item 16 of Appendix I issued with this Circular.

Where, after completing the tax declaration and payment procedures, the foreign supplier discovers errors or omissions, it makes an adjusting declaration of the tax payable arising in Vietnam under item 16 of Appendix I issued with this Circular;

b) Foreign suppliers pay tax in a freely convertible foreign currency into the State budget revenue account according to the notice on the Tax Administration Information System, ensuring that the identification code of the amount payable to the State budget sent by the directly managing tax authority is correctly stated;

c) Where a foreign supplier has overpaid tax, other revenues, late payment interest or fines, the overpaid amounts are offset against the tax, other revenues, late payment interest and fines payable and tax debts under Clauses 1, 2, 4, 5 and 6, Article 42 of this Circular;

d) The tax authority coordinates with relevant agencies to identify and publish the names and website addresses of foreign suppliers that have not registered, declared or paid tax although buyers of goods and services carry out transactions arising in Vietnam; coordinates with foreign tax authorities to exchange information and urge foreign suppliers to declare and pay tax; collects tax arrears from foreign suppliers if it can be proven that they declared and paid tax inconsistently with reality; and coordinates with competent agencies to apply handling measures under law where foreign suppliers fail to comply with their tax obligations in Vietnam.

2. Authorisation of tax registration, declaration and payment in Vietnam by foreign suppliers:

a) Where a foreign supplier authorises a tax procedure service provider or another organisation operating under Vietnamese law (hereinafter referred to as the authorised party), the authorised party is responsible for carrying out the procedures for tax registration, declaration and payment under the contract signed with the foreign supplier. Based on the scope of authorisation and each party's responsibilities in the authorisation contract, the authorised party carries out tax declaration and payment procedures under Clause 1, Article 31 of this Circular for the foreign supplier.

a.1) The foreign supplier is responsible for providing fully and accurately the documents, dossiers, materials and information necessary for the tax procedures under the contract signed between the two parties;

a.2) Where the foreign supplier signs an authorisation contract with a tax procedure service provider, the legal representative of the tax procedure service provider signs and affixes its seal in the section for the taxpayer's lawful representative on documents and dossiers transacted with the tax authority. The tax declaration must state in full the name and practising certificate number of the person directly providing the tax procedure services. Documents and dossiers transacted by the tax procedure service provider are limited to the scope of the authorised tax procedure work stated in the signed tax procedure service contract.

b) The authorised party is responsible for providing accurately and promptly, at the tax authority's request, documents and records proving the accuracy of the tax declaration and payment and of the requested amounts of tax exemption and tax reduction (if any);

c) The directly managing tax authority is responsible for providing the authorised party with a login account and password for the Tax Administration Information System to carry out the authorised tax procedures, and for sending notices related to the authorised tax procedures during electronic transactions to the authorised party's email address;

d) Where a foreign supplier that has directly registered, declared and paid tax in Vietnam switches to authorising a tax procedure service provider or another organisation to declare and pay tax on its behalf, it must notify the directly managing tax authority by changing its tax registration information under the regulations on tax registration.

3. Tax declaration dossiers for non-resident individuals conducting business on e-commerce platforms and other digital platforms without online ordering and payment functions comply with item 16 of Appendix I issued with this Circular.

Article 32. Dossiers for declaration and payment on behalf of tax withheld by business organisations in Vietnam applying the credit method of value-added tax when purchasing goods and services from foreign suppliers and non-resident individuals on e-commerce platforms and other digital platforms under Clause 3, Article 43 of Decree No. 252/2026/ND-CP

1. Tax declaration dossiers comply with item 17 of Appendix I issued with this Circular and are submitted to the tax authority electronically.

2. The tax authority receiving and handling tax declaration dossiers is the tax authority managing the business organisation in Vietnam.

Article 33. Tax declaration and payment on behalf of tax withheld by owners of e-commerce platforms and other digital platforms (domestic or foreign) with online ordering and payment functions

1. Tax declaration dossiers comply with item 18 of Appendix I issued with this Circular and are submitted to the tax authority electronically.

2. The tax authority receiving and handling tax declaration dossiers is the E-commerce Tax Sub-Department.

3. Owners of e-commerce platforms and other digital platforms pay tax into the State budget revenue account at the State Treasury (Transaction Office):

a) The Tax Administration Information System, based on the declaration and payment data of the owners of e-commerce platforms and other digital platforms, automatically determines the tax paid to each province according to the address where the business household or business individual registered its business or tax, or, where there is no business registration, according to the address where the business individual resides. The tax authority transfers the information for the State Treasury (Transaction Office) to allocate the budget to each province;

b) The Tax Administration Information System automatically updates the information on the tax withheld, declared and paid on behalf by owners of e-commerce platforms and other digital platforms in the electronic tax account of the business household or business individual.

Article 34. Dossiers for crediting tax paid abroad against tax payable in Vietnam

1. The dossier proving the tax paid (or deemed paid) abroad to be credited against the tax payable in Vietnam by a taxpayer eligible for crediting under a Double Taxation Avoidance Agreement (hereinafter collectively referred to as a Tax Agreement) comprises:

a) The dossier providing information on the income tax creditable under the Tax Agreement using Form No. 02/HTQT in Appendix I issued with this Circular, providing information on transactions related to the income tax paid abroad to be credited against the income tax payable in Vietnam under the Tax Agreement;

b) Other documents depending on the form of credit requested:

b.1) Where the taxpayer has paid income tax in a country that has concluded an Agreement with Vietnam and is entitled to credit it against the tax payable in Vietnam under the Tax Agreement (direct credit):

b.1.1) A copy of the foreign income tax return certified by the taxpayer;

b.1.2) A copy of the foreign tax payment document certified by the taxpayer;

b.1.3) A copy of the foreign tax authority's certification of the tax paid.

b.2) Where the taxpayer has income subject to tax in a country that has concluded a Tax Agreement with Vietnam but is exempted from or granted a reduction of tax as a special incentive under the law of that contracting country, the tax eligible for exemption or reduction abroad is credited against the income tax payable in Vietnam under the Tax Agreement:

b.2.1) A copy of the foreign income tax return certified by the taxpayer;

b.2.2) A copy of the business registration or legal documents certifying business activities abroad, certified by the taxpayer;

b.2.3) The original or a certified copy of the letter of the competent foreign authority confirming the tax exempted or reduced and confirming that the request to credit the tax spared is consistent with the Tax Agreement and the law of the relevant contracting country.

b.3) Where the taxpayer has paid corporate income tax on income before it was distributed to the taxpayer in a country that has concluded a Tax Agreement with Vietnam and is entitled to credit it against the tax payable in Vietnam under the Tax Agreement (indirect credit):

b.3.1) Legal documents proving the relationship and capital contribution ratio of the person requesting the credit;

b.3.2) A copy of the foreign income tax return of the company distributing the dividends in which the person has contributed capital, certified by the taxpayer;

b.3.3) A copy of the withholding tax return for the dividends distributed, certified by the taxpayer;

b.3.4) A copy of the foreign tax authority's certification of the tax paid on the dividends distributed and the corporate income tax paid before the dividends were distributed.

c) A certified copy of the letter of authorisation where the taxpayer authorises a lawful representative to carry out the procedures for applying the Tax Agreement.

2. Where the taxpayer fails to provide all the information or documents required for the supporting dossier under Clause 1 of this Article, the taxpayer is responsible for giving a specific explanation in the information dossier using Form No. 02/HTQT.

3. Taxpayers submit the dossier proving the income tax paid (or deemed paid) abroad to be credited against the income tax payable in Vietnam to the tax authority together with the tax finalisation dossier. For income not subject to tax finalisation, taxpayers submit the dossier proving the income tax paid abroad together with the tax declaration dossier.

Chapter IV

PAYMENT OF TAX AND OTHER REVENUES; EXTENSION OF PAYMENT OF TAX, OTHER REVENUES, LATE PAYMENT INTEREST AND FINES; HANDLING OF TAX, LATE PAYMENT INTEREST AND FINES

Section 1. Payment of tax, extension of tax payment and other State budget revenues

Article 35. Currency for payment of tax, other revenues, late payment interest and fines

1. The currency for payment of tax and other revenues complies with Clause 3, Article 14 of the Law on Tax Administration and Article 14 of Decree No. 252/2026/ND-CP.

2. The currency for payment of tax, other revenues, late payment interest and fines where the tax authority or a competent state agency issues a Notice or Decision is the currency stated in the Notice or Decision of the tax authority or competent state agency.

3. The currency for payment of late payment interest where the taxpayer declares tax or other revenues is the currency in the taxpayer's declaration dossier for tax or other revenues.

Article 36. Payment of tax, other revenues, late payment interest and fines (hereinafter collectively referred to as tax payment)

1. Tax payment documents:

a) Tax payment documents are State budget payment documents in the forms prescribed in Decree No. 347/2025/ND-CP and its implementing documents, and Decree No. 254/2025/ND-CP;

b) Tax payment information comprises the information on the prescribed tax payment document form and information supporting the taxpayer in determining tax obligations promptly and serving the exchange between the systems of the parties concerned, including the identification code of the amount payable (ID), the reference number and the place where the tax payment document is prepared under Clause 2 of this Article, in which:

b.1) Identification code of the amount payable (ID): queried via the Tax Administration Information System under Point a, Clause 1, Article 93 of this Circular. Where payment is made for tax, other revenues, late payment interest or fines payable for which the tax authority has provided an identification code of the amount payable, the tax payment document must show that identification code (ID);

b.2) Reference number: a string of characters automatically generated by the payment system where the taxpayer prepares the tax payment document, unique for each unit where the taxpayer prepares the document and unchanged throughout transmission between systems.

2. Preparation of tax payment documents:

a) Taxpayers prepare tax payment documents electronically via the National Public Service Portal or the Tax Administration Information System; the information systems of T-VAN service providers connected to the Tax Administration Information System; the online public service systems of other competent state agencies; or the electronic payment channels of payment service providers, intermediary payment service providers and other service organisations connected directly or indirectly to the Tax Administration Information System;

b) Taxpayers prepare tax payment documents directly at the transaction counters of payment service providers, intermediary payment service providers and other service organisations connected directly or indirectly to the Tax Administration Information System;

c) Taxpayers that are budget-using units prepare tax payment documents directly at the transaction counters of the State Treasury.

3. The tax payment procedure complies with the procedure for State budget payment in Article 4 of Decree No. 347/2025/ND-CP and its implementing documents.

Where the taxpayer prepares the document via the Tax Administration Information System, the Tax Administration Information System transmits the information in the tax payment document to the payment service provider, intermediary payment service provider or other service organisation connected directly to the Tax Administration Information System (hereinafter referred to as the collection-coordinating organisation) from whose account the taxpayer has chosen to debit. No later than 05 minutes after receiving the tax payment document information transmitted by the Tax Administration Information System, the collection-coordinating organisation checks the conditions for debiting the taxpayer's account and proceeds as follows:

Where the debit conditions are satisfied, the collection-coordinating organisation debits the taxpayer's account according to the tax payment information transmitted by the Tax Administration Information System and digitally signs the tax payment document. The collection-coordinating organisation sends a notice of successful electronic tax payment using Form No. 05/TB-TĐT in Appendix III issued with this Circular, together with the tax payment document digitally signed by it (if any), to the Tax Administration Information System for the tax authority to notify the taxpayer.

Where the debit conditions are not satisfied, the collection-coordinating organisation sends a notice of unsuccessful electronic tax payment using Form No. 05/TB-TĐT in Appendix III issued with this Circular to the Tax Administration Information System for the tax authority to notify the taxpayer.

4. Handling of tax payment documents and circulation of tax collection information:

a) Collection-coordinating organisations and competent state agencies (including the State Treasury):

a.1) Use the information provided by the tax authority under Point a, Clause 1, Article 93 of this Circular to support taxpayers in preparing and completing tax payment documents;

a.2) Transmit full and accurate tax payment information under Clause 1 of this Article to the Tax Administration Information System at the same time as transmitting the information and transferring the money to the commercial bank where the State Treasury holds its account;

Specifically for payments via the State Treasury, the State Treasury transmits to the Tax Administration Information System immediately after the State budget revenue is recorded as prescribed.

b) Payment service providers, intermediary payment service providers and other service organisations not yet connected directly to the Tax Administration Information System (hereinafter referred to as non-coordinating organisations):

b.1) Connect via a collection-coordinating organisation or the commercial bank where the State Treasury holds its account to use the information provided by the tax authority on tax obligations under Point a, Clause 1, Article 93 of this Circular to support taxpayers in preparing tax payment documents;

b.2) Transmit full and accurate tax payment information under Clause 1 of this Article to the commercial bank where the State Treasury holds its account.

c) Commercial banks where the State Treasury holds its account:

c.1) Support non-coordinating organisations in using the information provided by the tax authority on tax obligations under Point a, Clause 1, Article 93 of this Circular to support taxpayers in preparing tax payment documents;

c.2) Receive and transmit tax payment information from collection-coordinating and non-coordinating organisations to the Tax Administration Information System at the same time as transmitting and recording it in the State Treasury's revenue account. Where the tax payment information does not satisfy Clause 1 of this Article, within 01 working day at the latest, the commercial bank where the State Treasury holds its account coordinates with the organisation where the taxpayer prepared the document to supplement and adjust the information fully before transmitting it to the Tax Administration Information System at the same time as transmitting and recording it in the State Treasury's revenue account.

d) The State Treasury:

Upon receiving State budget payment information transferred by the commercial bank where the State Treasury holds its account, the State Treasury uses the information provided by the tax authority under Point b, Clause 1, Article 93 of this Circular to record State budget revenue, and immediately transmits the revenue information data under Clause 1 of this Article to the Tax Administration Information System to confirm that the tax payment document information has been recorded in the State budget;

dd) The tax authority uses the tax payment document information directly on the Tax Administration Information System or received from the organisations and agencies under Points a and c of this Clause to settle and offset tax obligations and confirm fulfilment of tax payment obligations.

5. Responsibilities of relevant organisations and individuals:

a) The tax authority:

a.1) The tax authority provides information serving State budget collection and payment via the Tax Administration Information System under Point a, Clause 1, Article 93 of this Circular;

a.2) Provides information on amounts paid on the Tax Administration Information System for the State Treasury to use in recording State budget revenue under Point b, Clause 1, Article 93 of this Circular;

a.3) Coordinates with payment service providers and intermediary payment service providers to sign and implement cooperation agreements on coordinated State budget collection under Clause 3, Article 93 of this Circular; and supports collection-coordinating organisations and competent state agencies on professional and technical matters during the implementation of coordinated State budget collection;

a.4) Receives information on tax paid from collection-coordinating organisations, the commercial bank where the State Treasury holds its account, the State Treasury and competent state agencies to serve tax administration; carries out checks and reconciliations of revenue payments with relevant units; handles errors related to tax payments; and coordinates with the State Treasury in reconciling data to ensure the amounts paid to the State budget match before closing the tax accounting books;

a.5) Guides taxpayers in preparing tax payment documents; provides taxpayers with data on the tax payable so that payment documents are prepared fully and accurately; and handles checks and confirms the tax paid at the taxpayer's request.

b) The State Treasury:

b.1) Promptly provides the Tax Department with the list of commercial banks where the State Treasury holds accounts; and provides the revenue-managing agency with information on the State Treasury office receiving and recording State budget revenue where the State Treasury office recording the revenue is not at the same level as the revenue-managing agency;

b.2) Guides taxpayers in declaring tax payment information on payment lists and tax payment documents; and issues documents certifying tax paid into the State budget, bearing the full signatures and certification seal of the State Treasury, when taxpayers make tax payment transactions with the State Treasury;

b.3) Receives tax collection information from the commercial bank where the State Treasury holds its account and controls the tax collected through the State Treasury's accounts at the bank; coordinates with the bank in handling errors in coordinated State budget collection; and carries out checks and handles errors in State budget collection information with relevant units;

b.4) Provides information on tax collected by revenue-managing agency, ensuring sufficient information to record debt reductions for taxpayers and to record the taxpayer's payment date correctly;

b.5) Uses the information provided by the tax authority under Point a, Clause 1, Article 93 of this Circular to organise tax collection and payment;

b.6) Uses the information on amounts paid provided by the tax authority under Point b, Clause 1, Article 93 of this Circular to record State budget revenue as prescribed;

b.7) Supports the tax authority and the commercial bank where the State Treasury holds its account on professional and technical matters during coordinated State budget collection.

c) Collection-coordinating organisations, the commercial bank where the State Treasury holds its account and competent state agencies:

c.1) Perform their duties and powers in collecting tax, other revenues, late payment interest and fines under Point b, Clause 1 and Clause 2, Article 61 of Decree No. 252/2026/ND-CP;

c.2) Implement the cooperation agreements on coordinated State budget collection signed with the Tax Department and the State Treasury; and meet the technical standards published by the Tax Department under Point a, Clause 3, Article 93 of this Circular;

c.3) Use the information provided by the tax authority under Point a, Clause 1, Article 93 of this Circular to organise coordinated tax collection and payment;

c.4) The commercial bank where the State Treasury holds its account compiles full tax payment information for transfer to the State Treasury and the tax authority; records the taxpayer's payment date correctly; supplements and completes tax payment document information that is not compliant under Point c.2, Clause 4 of this Article; and records the tax collected in the State Treasury's account;

c.5) Connect directly with non-coordinating organisations so that they can use the information provided by the tax authority under Point a, Clause 1, Article 93 of this Circular to organise tax collection and payment;

c.6) Carry out checks and handle errors in State budget collection information with relevant units as operationally required.

d) Non-coordinating organisations:

d.1) Perform their duties and powers in collecting tax, other revenues, late payment interest and fines under Point a, Clause 1, Article 61 of Decree No. 252/2026/ND-CP;

d.2) Fully and accurately perform the obligations of payment service providers and intermediary payment service providers under the regulations of the State Bank of Vietnam;

d.3) Connect indirectly with the tax authority via a collection-coordinating organisation or the commercial bank where the State Treasury holds its account to use the information provided by the tax authority under Point a, Clause 1, Article 93 of this Circular to organise tax collection and payment.

dd) Taxpayers:

dd.1) Pay tax in full and on time under the law on tax administration; and pay tax electronically on the systems of the units specified at Point a, Clause 2 of this Article (unless conditions do not permit);

dd.2) Declare fully and accurately the information for which the taxpayer is responsible on the tax payment list or tax payment document;

dd.3) Coordinate with the bank or the tax authority in reconciling information and handling errors (if any) in payments into the State budget;

dd.4) Monitor information on payments into the State budget and tax obligation information on the Tax Administration Information System through the transaction account granted.

6. Handling of incidents and reconciliation:

a) Relevant organisations and units reconcile data with the tax authority electronically via the Tax Administration Information System as guided by the Tax Department.

For the exchange of tax payment document information between the systems of collection-coordinating organisations, non-coordinating organisations, the commercial bank where the State Treasury holds its account, the National Public Service Portal, organisations authorised to collect, the tax authority and the State Treasury, daily periodic information reconciliation requirements must be established to promptly detect errors arising in transmission, specifically: the method, timing, scope and content of information reconciliation and the handling of errors detected through reconciliation between systems;

b) Where a temporary technical incident prevents a unit's system from applying electronic transactions, the unit whose system has the incident must immediately notify the relevant units and promptly resolve the incident to ensure timely information and data for the management of State budget collection. After resolving the technical incident, the units concerned must reconcile with the relevant parties to transmit all tax payment document information to the Tax Administration Information System.

Article 37. Checking, adjusting information and handling tax payment documents with errors

1. Principles for checking and handling errors:

a) The unit where an error arises or is detected must proactively determine its cause, remedy the consequences and send a written check request or notice to the relevant units for coordination and handling as prescribed.

Errors must be handled on the day they are detected. Where the time for adjustment within the day has expired, they must be handled no later than the working day following the day the error is detected.

b) Cases of checking, handling errors and adjusting tax payment information:

b.1) After the budget has been recorded and the information on tax collected has been transferred to the tax authority, if an error is detected, the State Treasury adjusts the information and sends an adjusting data message via the Tax Administration Information System for the tax authority to adjust the information;

b.2) Upon receiving a check letter from the tax authority, the State Treasury is responsible for checking and adjusting the information and sending an adjusting data message via the Tax Administration Information System and to the relevant agencies to adjust the information on the tax collected into the State budget;

b.3) The State Treasury prepares an electronic check letter for amounts recorded in the tax authority's suspense account for revenues pending handling so that the tax authority supplements the budget revenue recording information.

c) Amounts transferred in excess of or short of the taxpayer's State budget payment document are handled under the regulations on errors arising in the recording process.

Cases of excess transfers and requests for refund must not affect obligations already recorded as debt reductions and confirmed as fulfilled by the tax authority.

2. Cases of errors, checks and adjustments of State budget collection and payment information (hereinafter collectively referred to as checks):

a) Cases of errors, checks and adjustments of State budget collection and payment information at the taxpayer's request:

a.1) The taxpayer detects that information recorded in the Tax Administration Information System and periodically provided by the tax authority under Point e, Clause 1, Article 38 of the Law on Tax Administration differs from the taxpayer's own records (except the case at Point a.2 of this Clause);

a.2) The taxpayer detects that information declared on a State budget payment document is inaccurate. The taxpayer may only request adjustment of budget payment documents meeting the following conditions:

a.2.1) A budget payment document of the previous year for which adjustment is requested in the following year may only be adjusted during the period for adjusting the budget final accounts under Clause 2, Article 66 of the Law on the State Budget No. 89/2025/QH15;

a.2.2) No adjustment is requested of the total amount or currency on the State budget payment document.

b) Cases of errors, checks and adjustments of State budget collection and payment information at the request of competent state agencies, payment service providers or intermediary payment service providers:

b.1) The tax authority or a competent state agency issuing tax notices or decisions detects errors requiring adjustment of information already recorded as State budget revenue;

b.2) The State Treasury detects errors requiring adjustment of information already recorded as State budget revenue (including where a member of the interbank system requests adjustment) or carries out checks on amounts recorded in the tax authority's suspense account for revenues pending handling;

b.3) A collection-coordinating organisation, the commercial bank where the State Treasury holds its account or a competent state agency (except the State Treasury) detects errors requiring adjustment related to the taxpayer's State budget payment document information transmitted to the tax authority and the State Treasury;

b.4) The payment service providers, intermediary payment service providers and other service organisations through which the taxpayer pays the State budget detect errors requiring adjustment related to the taxpayer's State budget payment document information transferred to the commercial bank where the State Treasury holds its account;

b.5) Where the payment service providers, intermediary payment service providers and other service organisations through which the taxpayer pays the State budget, or the commercial bank where the State Treasury holds its account, transfer an amount in excess of the taxpayer's request;

b.6) The tax authority or a competent state agency detects errors requiring adjustment of information exchanged or provided between agencies.

3. Dossier procedures and handling of check requests:

a) Cases of errors, checks and adjustments of State budget collection and payment information at the taxpayer's request:

a.1) Where the taxpayer detects erroneous information under Point a.1, Clause 2 of this Article:

a.1.1) The check request dossier comprises:

a.1.1.1) A written check request using Form No. 01/TS in Appendix III issued with this Circular;

a.1.1.2) Supporting documents (if any): a copy of the taxpayer's State budget payment document or copies of the relevant decisions, notices and documents.

a.1.2) The taxpayer sends the check request dossier to the tax authority under Clause 4 of this Article;

a.1.3) Handling of the check request dossier:

Within 03 working days from the date of receipt of the taxpayer's complete check request dossier, the tax authority compares the information in the taxpayer's check request with the data on the Tax Administration Information System:

Where the information monitoring the taxpayer's performance of tax obligations on the Tax Administration Information System contains errors compared with the bases for monitoring the taxpayer's tax obligations (the taxpayer's tax declaration dossiers for which the tax authority has issued a notice of receipt, State budget payment documents, and notices, decisions and other documents of the tax authority or competent state agencies), the tax authority adjusts the information on the system in accordance with those bases and sends the result of handling the written check request to the taxpayer using Form No. 01/TB-TS in Appendix III issued with this Circular.

Where the information monitoring the taxpayer's performance of tax obligations is accurate against the bases for monitoring tax obligations (the taxpayer's tax declaration dossiers for which the tax authority has issued a notice of receipt, State budget payment documents, and notices, decisions and other documents of the tax authority or competent state agencies), or where there are insufficient grounds to adjust the information, the tax authority sends a Notice of non-adjustment using Form No. 01/TB-TS in Appendix III issued with this Circular, clearly stating the reasons.

a.2) Where the taxpayer detects erroneous information under Point a.2, Clause 2 of this Article:

a.2.1) The check request dossier comprises:

a.2.1.1) A written check request using Form No. 01/TS in Appendix III issued with this Circular;

a.2.1.2) Supporting documents (if any): a copy of the taxpayer's State budget payment document or copies of the relevant decisions, notices and documents.

a.2.2) The taxpayer sends the check request dossier to the tax authority under Clause 4 of this Article;

a.2.3) Handling of the check request dossier at the tax authority:

Within 05 working days from the date of receipt of the taxpayer's complete check request dossier, the tax authority reviews the documents recorded on the tax administration application system and the information requested for adjustment:

a.2.3.1) Where the taxpayer's request to adjust the document satisfies all the conditions for adjusting information under Point a.2, Clause 2 of this Article, within 02 working days from the date of receipt of the taxpayer's complete check request dossier, the tax authority prepares a State budget revenue adjustment request using Form No. C1-07a/NS or C1-07b/NS issued with the Circular of the Ministry of Finance guiding the State budget accounting regime and State Treasury operations and sends it to the State Treasury to request the adjustment.

Based on the adjusted document information sent by the State Treasury via the Tax Administration Information System, the tax authority records the entries according to the State Treasury's adjusted information and adjusts any increase or decrease in late payment interest arising from the adjustment (if any). At the same time, it sends the result of handling the written check request to the taxpayer using Form No. 01/TB-TS in Appendix III issued with this Circular;

a.2.3.2) Where the taxpayer's request to adjust the document does not satisfy the conditions or there are insufficient grounds to adjust the information, the tax authority sends a Notice of non-adjustment using Form No. 01/TB-TS in Appendix III issued with this Circular, clearly stating the reasons for not adjusting the tax payment information.

a.2.4) Handling of the check request dossier at the State Treasury:

Within 02 working days from the date of receipt of the tax authority's adjustment request, the State Treasury reviews the information recorded as budget revenue, adjusts or does not adjust the information as requested, transmits the response data to the tax authority, and ensures that the adjusted documents are fully transmitted to the tax authority as prescribed. Where the adjustment of a document due to incorrect information on the collecting agency results in a change of tax authority and State Treasury, the State Treasury responds simultaneously to the tax authority receiving the adjusted document and the tax authority requesting the adjustment.

b) Cases of errors, checks and adjustments of State budget collection and payment information at the request of competent state agencies, payment service providers, intermediary payment service providers or other service organisations:

b.1) Where the tax authority detects errors under Point b.1, Clause 2 of this Article:

b.1.1) The tax authority prepares a State budget revenue adjustment request using Form No. C1-07a/NS or C1-07b/NS issued with the Circular of the Ministry of Finance guiding the State budget accounting regime and State Treasury operations and sends it to the State Treasury for adjustment;

b.1.2) The State Treasury handles the tax authority's adjustment request as guided at Point a.2.4, Clause 3 of this Article.

b.2) Where the State Treasury detects errors or needs to supplement State budget revenue recording information under Point b.2, Clause 2 of this Article:

b.2.1) The State Treasury adjusts the information and transmits the adjusted documents to the tax authority as prescribed for the tax authority to adjust the budget collection information;

b.2.2) The State Treasury is responsible for preparing a check letter under the information exchange regulation between the tax authority and the State Treasury and sending it to the tax authority for amounts recorded in the tax authority's suspense account for revenues pending handling, for the tax authority to supplement the State budget revenue recording information.

b.3) A collection-coordinating organisation, the commercial bank where the State Treasury holds its account or a competent state agency (except the State Treasury) detects errors requiring adjustment related to the taxpayer's State budget payment document information transmitted to the tax authority and the State Treasury in the case at Point b.3, Clause 2 of this Article.

Checks are carried out under the information exchange regulations between the tax authority and the commercial bank where the State Treasury holds its account, collection-coordinating organisations and competent state agencies. Within 05 working days from the date of receipt of the check request, the tax authority sends it to the State Treasury to confirm the adjustment and gives notice of the adjustment or non-adjustment of the tax collection information requested by the collection-coordinating organisation, the commercial bank where the State Treasury holds its account or the competent state agency. Within 02 working days from the date of receipt of the tax authority's request, the State Treasury confirms the adjustment or non-adjustment to the tax authority;

b.4) The payment service provider, intermediary payment service provider or other service organisation through which the taxpayer pays the State budget detects errors requiring adjustment related to the taxpayer's State budget payment document information transferred to the commercial bank where the State Treasury holds its account in the case at Point b.4, Clause 2 of this Article:

b.4.1) Check request dossier: under the current regulations between the State Treasury and payment service providers or intermediary payment service providers, or under the regulations of the State Bank of Vietnam;

b.4.2) Upon detecting errors, the payment service provider, intermediary payment service provider or other service organisation through which the taxpayer pays the State budget proceeds as follows:

Where the money and budget payment information have been transferred to the commercial bank where the State Treasury holds its account or to the State Treasury (where State budget payments are transferred via the interbank channel directly to the State Treasury), the payment service provider or intermediary payment service provider through which the taxpayer pays the State budget sends an electronic check request to the commercial bank where the State Treasury holds its account or the State Treasury (where State budget payments are transferred via the interbank channel directly to the State Treasury) to adjust errors related to the recording of State budget revenue.

Where the money and budget payment information have not yet been transferred to the commercial bank where the State Treasury holds its account or the State Treasury (where State budget payments are transferred via the interbank channel directly to the State Treasury), the payment service provider or intermediary payment service provider checks and adjusts the errors under the regulations on handling errors in payments.

b.4.3) Handling of the check request dossier at the commercial bank where the State Treasury holds its account.

Upon receiving an electronic check request from the payment service provider or intermediary payment service provider through which the taxpayer pays the State budget, the commercial bank where the State Treasury holds its account checks and proceeds as follows:

Where the tax payment information has not yet been transmitted to the State Treasury and the Tax Administration Information System, the commercial bank where the State Treasury holds its account adjusts the errors under the regulations on handling errors in payments.

Where the tax payment information has been transmitted to the State Treasury and the Tax Administration Information System, the commercial bank where the State Treasury holds its account sends a check request to the State Treasury and the tax authority under Point b.3 of this Clause to adjust errors related to the recording of State budget revenue.

b.5) Handling of errors where the payment service provider, intermediary payment service provider or other service organisation through which the taxpayer pays the State budget transfers an amount in excess of the taxpayer's request:

Where the payment service provider, intermediary payment service provider or other service organisation through which the taxpayer pays the State budget, or the commercial bank where the State Treasury holds its account, transfers an amount in excess of the taxpayer's request, that organisation sends a request for confirmation of the excess transfer to the tax authority that received the document. The tax authority checks the information and replies confirming or not confirming within 05 working days from the date of receipt of the request. The payment service provider, intermediary payment service provider, other service organisation or commercial bank where the State Treasury holds its account sends the check information answered by the tax authority to the State Treasury to coordinate the handling of the excess amount as prescribed.

b.6) Handling of errors at the tax authority or competent state agency in the case at Point b.6, Clause 2 of this Article:

b.6.1) The check request dossier comprises:

b.6.1.1) A written check request using Form No. 01/TS in Appendix III issued with this Circular;

b.6.1.2) Supporting documents (if any): a copy of the taxpayer's State budget payment document or copies of the relevant decisions, notices and documents;

b.6.2) Upon detecting errors, the tax authority or competent state agency must send the check request dossier under Point b.6.1 of this Clause to the relevant agency via the inter-sectoral electronic information exchange system;

b.6.3) Upon receiving the check request dossier, the tax authority or competent state agency is responsible for resolving the check and sending the result to the requesting agency or unit via the inter-sectoral electronic information exchange system.

4. Responsibilities for receiving and handling check request dossiers:

a) The tax authority receives and handles check request dossiers from taxpayers, collection-coordinating organisations, the commercial bank where the State Treasury holds its account and competent state agencies:

a.1) The directly managing tax authority:

a.1.1) Receives and handles check request dossiers sent by taxpayers, collection-coordinating organisations, the commercial bank where the State Treasury holds its account or competent state agencies concerning budget payment documents and tax payment information for which the directly managing tax authority is the revenue-managing tax authority stated on the document;

a.1.2) Receives and handles taxpayers' check request dossiers concerning the taxpayer's tax declaration dossiers, State budget payment documents, and notices, decisions and other documents of the tax authority or competent state agencies received or issued by the directly managing tax authority.

a.2) The tax authority managing the State budget revenue:

a.2.1) Receives and handles check request dossiers sent by taxpayers, collection-coordinating organisations, the commercial bank where the State Treasury holds its account or competent state agencies concerning budget payment documents and tax payment information for which the tax authority managing the State budget revenue is the revenue-managing tax authority stated on the document;

a.2.2) Receives and handles check request dossiers concerning the taxpayer's tax declaration dossiers, State budget payment documents, and notices, decisions and other documents of the tax authority or competent state agencies received or issued by the tax authority managing the State budget revenue.

a.3) The tax authority managing the allocation-receiving area under Point b, Clause 4, Article 3 of this Circular.

Coordinates with the directly managing tax authority in handling check request dossiers related to allocated amounts in the cases under Point a.1 of this Clause;

b) The State Treasury receives check request dossiers sent by the commercial bank where the State Treasury holds its account or by members of the interbank payment system transferring money directly to the State Treasury (where State budget payments are transferred via the interbank channel directly to the State Treasury);

c) The commercial bank where the State Treasury holds its account receives and handles check request dossiers sent by the payment service provider, intermediary payment service provider or other service organisation through which the taxpayer pays the State budget;

d) The payment service provider, intermediary payment service provider or other service organisation through which the taxpayer pays the State budget receives the taxpayer's check requests under the regulations of the payment service provider or intermediary payment service provider.

Article 38. Order, procedures and dossiers for extension of payment of tax, other revenues, late payment interest and fines

1. Order of handling dossiers for extension of payment of tax, other revenues, late payment interest and fines in the cases specified at Points a and b, Clause 7, Article 14 of the Law on Tax Administration:

a) The taxpayer prepares a dossier requesting extension of payment of tax, other revenues, late payment interest and fines and sends it to the directly managing tax authority or the tax authority managing the State budget revenue;

b) Where the dossier requesting extension of payment of tax, other revenues, late payment interest and fines is incomplete as prescribed, or there are signs of misstatement of the value of material damage self-determined by the taxpayer in the dossier or other errors, within 03 working days from the date of receipt of the dossier, the tax authority must give written notice using Form No. 01/TB-BSTT-NNT in Appendix V issued with this Circular requesting the taxpayer to explain or supplement the dossier.

Where the dossier requesting extension of payment of tax, other revenues, late payment interest and fines is complete, within 07 working days from the date of receipt of the dossier, the tax authority issues a Notice of non-approval of extension of payment of tax, other revenues, late payment interest and fines using Form No. 03/GHAN in Appendix III issued with this Circular where the case is not eligible for extension, or a Decision on extension of tax payment using Form No. 02/GHAN in Appendix III issued with this Circular where the case is eligible for extension of payment of tax, other revenues, late payment interest and fines.

2. Dossiers for extension of payment of tax, other revenues, late payment interest and fines:

a) For natural disasters, catastrophes, epidemics, fires and unexpected accidents under Clause 21, Article 4 of the Law on Tax Administration, the dossier comprises:

a.1) The taxpayer's written request for extension of payment of tax, other revenues, late payment interest and fines using Form No. 01/GHAN in Appendix III issued with this Circular;

a.2) The original or a certified copy of a document of the competent authority confirming the time and place of the natural disaster, catastrophe, epidemic, fire or unexpected accident;

a.3) A copy of the document specifying the responsibility of the organisation or individual liable to compensate for the damage (if any); and copies of documents related to the compensation for damage (if any).

b) For other force majeure cases under Clause 1, Article 3 of Decree No. 252/2026/ND-CP, the dossier comprises:

b.1) The taxpayer's written request for extension of payment of tax, other revenues, late payment interest and fines using Form No. 01/GHAN in Appendix III issued with this Circular;

b.2) The original or a certified copy of a document of the competent authority confirming the time and place of the force majeure event; and a copy of documents proving that the taxpayer had to suspend or stop production or business, in the case of war, riots or strikes forcing the taxpayer to suspend or stop production or business;

b.3) A copy of documents proving that the taxpayer encountered a risk not attributable to the taxpayer's own cause or fault and that the taxpayer lacks the financial capacity to pay the State budget, in the case of damage caused by a risk not attributable to the taxpayer's own cause or fault; and copies of documents related to compensation for damage by the insurer (if any).

c) For relocation of production and business establishments under Point b, Clause 7, Article 14 of the Law on Tax Administration, the dossier comprises:

c.1) The taxpayer's written request for extension of tax payment using Form No. 01/GHAN in Appendix III issued with this Circular;

c.2) The original or a certified copy of the Decision of the competent state agency on the relocation of the taxpayer's production and business establishment;

c.3) A copy of the relocation project or plan clearly showing the taxpayer's relocation plan and schedule.

3. Determination of the amount eligible for extension of payment of tax, other revenues, late payment interest and fines:

a) For taxpayers suffering a natural disaster, catastrophe, epidemic, fire or unexpected accident under Clause 21, Article 4 of the Law on Tax Administration: the amount eligible for extension is the tax, other revenues, late payment interest and fines payable up to the time the taxpayer suffers the natural disaster, catastrophe, epidemic, fire or unexpected accident, but not exceeding the value of material damage after deducting compensation and insurance amounts received as prescribed (if any);

b) For taxpayers encountering other force majeure cases under Clause 1, Article 3 of Decree No. 252/2026/ND-CP: the amount eligible for extension is the tax, other revenues, late payment interest and fines payable up to the time the taxpayer encounters the other force majeure case, but not exceeding the value of material damage after deducting compensation and insurance amounts received as prescribed (if any);

c) For relocation of production and business establishments under Point b, Clause 7, Article 14 of the Law on Tax Administration: the amount eligible for extension is the tax, other revenues, late payment interest and fines payable up to the time the taxpayer begins to suspend production and business for the relocation, but not exceeding the relocation costs and damage caused by the relocation after deducting support and compensation for damage received as prescribed. Relocation costs do not include the cost of building new production and business establishments. Where the competent authority finds that the taxpayer has not relocated, the taxpayer must pay the tax, other revenues and fines extended and late payment interest calculated on the tax, other revenues and fines extended.

Section 2. Handling of tax, other revenues, late payment interest and fines

Article 39. Handling of late payment of tax and other revenues

1. Determination of late payment interest:

a) Late payment interest is determined based on the amount of tax, other revenues and fines paid late, the number of days of late payment and the late payment interest rate under Article 16 of the Law on Tax Administration;

b) The date on which overpaid tax, other revenues, late payment interest and fines arise, for determining the period not subject to late payment interest under Point g, Clause 3, Article 26 of Decree No. 252/2026/ND-CP, is the date the taxpayer paid the money into the State budget.

Where the taxpayer is an organisation or individual paying income that declares personal income tax finalisation on salaries and wages and has overpaid personal income tax under the obligation to finalise on behalf of individuals on the finalisation declaration, and has fulfilled the tax payment obligations for the declaration periods of the finalisation year, the date the overpayment arises is the date the taxpayer submits the tax finalisation dossier.

2. Notice of tax debts and late payment interest:

Monthly, the tax authority gives notice of the tax debts, late payment interest, number of days of late payment and remaining balance of tax, other revenues, late payment interest and fines (if any) on the Tax Administration Information System using Form No. 01/NVT in Appendix III issued with this Circular via the taxpayer's electronic tax transaction account.

3. Reduction adjustment of late payment interest:

a) Where the taxpayer makes a supplementary declaration that reduces the tax obligation payable, the taxpayer self-determines the late payment interest to be reduced on the supplementary declaration. The tax authority, based on the information managing the taxpayer's obligations, determines the late payment interest to be reduced and notifies the taxpayer using Form No. 03/TTN in Appendix III issued with this Circular;

b) Where the tax authority or a competent state agency determines a reduction in the taxpayer's State budget obligations, the tax authority reduces the late payment interest already calculated corresponding to the reduced tax difference and notifies the taxpayer using Form No. 03/TTN in Appendix III issued with this Circular.

Article 40. Order, procedures and dossiers for not calculating late payment interest

1. Order of handling dossiers requesting that late payment interest not be calculated in the case specified at Point a, Clause 3, Article 26 of Decree No. 252/2026/ND-CP:

a) The taxpayer prepares a dossier requesting that late payment interest not be calculated and sends it to the directly managing tax authority or the tax authority managing the State budget revenue;

b) Where the dossier requesting that late payment interest not be calculated is incomplete as prescribed, within 03 working days from the date of receipt of the dossier, the tax authority must give written notice using Form No. 01/TB-BSTT-NNT in Appendix V issued with this Circular requesting the taxpayer to explain or supplement the dossier.

Where the dossier requesting that late payment interest not be calculated is complete, within 07 working days from the date of receipt of the dossier, the tax authority issues a Notice of non-approval using Form No. 04/KTCN in Appendix III issued with this Circular where the case is not eligible, or a Notice of approval of not calculating late payment interest using Form No. 05/KTCN in Appendix III issued with this Circular where the case is eligible.

2. Dossier requesting that late payment interest not be calculated:

a) A written request that late payment interest not be calculated using Form No. 01/KTCN in Appendix III issued with this Circular;

b) The original or a certified copy of a document certified by the State budget-using unit that the taxpayer has not yet been paid, using Form No. 02/KTCN in Appendix III issued with this Circular;

c) A copy of the contract for the supply of goods and services signed with the investor.

3. Responsibilities of the taxpayer and relevant agencies:

a) The taxpayer is responsible for paying the tax debt into the State budget no later than the working day immediately following the day the State budget-using unit pays the taxpayer, and notifying the tax authority using Form No. 03/KTCN in Appendix III issued with this Circular;

b) The State budget-using unit is responsible for certifying the payment status to the taxpayer and is legally responsible for this certification;

c) The tax authority supervises the taxpayer's performance of tax obligations;

d) The State Treasury is responsible for providing and sharing information on the disbursement of State budget funds as soon as the State budget-using unit carries out the procedures for payment of State budget funds via the State Treasury.

Article 41. Order, procedures and dossiers for exemption from late payment interest

1. Order of handling dossiers for exemption from late payment interest in the cases specified in Clause 5, Article 16 of the Law on Tax Administration, specifically:

a) The taxpayer prepares a dossier requesting exemption from late payment interest and sends it to the directly managing tax authority or the tax authority managing the State budget revenue;

b) Where the dossier requesting exemption from late payment interest is incomplete as prescribed, within 03 working days from the date of receipt of the dossier, the tax authority must give written notice using Form No. 01/TB-BSTT-NNT in Appendix V issued with this Circular requesting the taxpayer to explain or supplement the dossier.

Where the dossier requesting exemption from late payment interest is complete as prescribed, within 07 working days from the date of receipt of the dossier, the tax authority issues a Notice of non-approval of exemption from late payment interest using Form No. 03/MTCN in Appendix III issued with this Circular where the case is not eligible, or a Decision on exemption from late payment interest using Form No. 02/MTCN in Appendix III issued with this Circular where the case is eligible.

2. Dossiers for exemption from late payment interest:

a) For natural disasters, catastrophes, epidemics, fires and unexpected accidents, the dossier comprises:

a.1) The taxpayer's written request for exemption from late payment interest using Form No. 01/MTCN in Appendix III issued with this Circular;

a.2) The original or a certified copy of a document of the competent authority confirming the time and place of the natural disaster, catastrophe, epidemic, fire or unexpected accident;

a.3) The original or a certified copy of a document of the finance agency or an independent assessment body determining the value of material damage;

a.4) A copy of the document specifying the responsibility of the organisation or individual liable to compensate for the damage (if any); and copies of documents related to the compensation for damage (if any).

b) For other force majeure cases under Clause 1, Article 3 of Decree No. 252/2026/ND-CP, the dossier comprises:

b.1) The taxpayer's written request for exemption from late payment interest using Form No. 01/MTCN in Appendix III issued with this Circular;

b.2) The original or a certified copy of a document of the finance agency or an independent assessment body determining the extent and value of material damage, in the case of war, riots or strikes forcing the taxpayer to suspend or stop production or business;

b.3) A copy of documents proving a risk not attributable to the taxpayer's own cause or fault that leaves the taxpayer without the financial capacity to pay the State budget, where the taxpayer encounters such a risk; and copies of documents related to compensation for damage by the insurer (if any).

3. Determination of the late payment interest to be exempted:

a) For taxpayers suffering a natural disaster, catastrophe, epidemic, fire or unexpected accident under Clause 21, Article 4 of the Law on Tax Administration: the late payment interest exempted is the late payment interest outstanding at the time of the natural disaster, catastrophe, epidemic, fire or unexpected accident, not exceeding the value of material damage after deducting compensation and insurance amounts received as prescribed (if any);

b) For taxpayers encountering other force majeure cases under Clause 1, Article 3 of Decree No. 252/2026/ND-CP: the late payment interest exempted is the late payment interest outstanding at the time of the other force majeure event, not exceeding the value of material damage after deducting compensation and insurance amounts received as prescribed (if any).

Article 42. Handling of paid and overpaid tax, other revenues, late payment interest and fines

1. For paid and overpaid tax, other revenues, late payment interest and fines (hereinafter collectively referred to as paid and overpaid amounts) bearing an identification code of the amount payable (ID), the tax authority settles them against the outstanding tax, other revenues, late payment interest and fines (hereinafter referred to as debts) or the tax, other revenues, late payment interest and fines arising payable next (hereinafter referred to as arising revenues) according to the identification code of the amount payable (ID).

2. Paid and overpaid amounts not linked to an identification code of the amount payable (ID) are offset as follows:

a) Offsetting paid and overpaid amounts against the taxpayer's debts that have been assigned an identification code of the amount payable (ID) with the same economic content (sub-item), the same revenue-managing tax authority and the same administrative area;

b) Offsetting paid and overpaid amounts against the taxpayer's arising revenues that have been assigned an identification code of the amount payable (ID) with the same economic content (sub-item), the same revenue-managing tax authority and the same administrative area;

c) Offsetting paid and overpaid amounts against the taxpayer's own debts and arising revenues that have been assigned an identification code of the amount payable (ID) but with a different economic content (sub-item), a different revenue-managing tax authority or a different administrative area;

d) Offsetting paid and overpaid amounts against debts and arising revenues of another taxpayer that have been assigned an identification code of the amount payable (ID) with the same economic content (sub-item), the same revenue-managing tax authority and the same administrative area;

dd) An organisation paying income that has overpaid personal income tax offsets it under Points a and b of this Clause. The personal income tax overpaid upon finalisation equals (=) the tax overpaid by individuals authorising finalisation minus (-) the tax still payable by individuals authorising finalisation; the organisation paying income is responsible for refunding the overpaid personal income tax to the individuals authorising finalisation when it finalises personal income tax.

e) For crude oil and gas activities and sales of crude oil and gas, taxpayers with tax overpaid under the annual finalisation offset it under Points a, b, c and d of this Clause or against the corresponding amount payable on the declaration of the following period.

3. Taxpayers with overpaid tax, other revenues, late payment interest and fines (hereinafter collectively referred to as overpaid amounts) who have no remaining debts after offsetting as guided in Clauses 1 and 2 of this Article may send a refund request dossier under Section 2, Chapter V of this Circular.

4. Time of determining overpaid amounts for offsetting, refund cum offsetting, and refund of overpayments:

a) Where the taxpayer self-calculates, self-declares and self-pays tax according to the declared amount, the time of determining the overpayment is the date the taxpayer paid the money into the State budget; where the taxpayer pays money (except mistaken payments) before submitting the tax declaration dossier, the time of determining the overpayment is the date the taxpayer submits the tax declaration dossier; and where the taxpayer has a supplementary declaration dossier, it is the date the taxpayer submits the supplementary declaration dossier;

b) Where the taxpayer determines the tax obligation according to a payment Notice of the tax authority or a competent state agency, the time of determining the overpayment is the date the taxpayer paid the money into the State budget; where there is an adjusting or supplementary notice, it is the date of issue of the adjusting or supplementary notice;

c) Where the taxpayer pays money under a Decision of the tax authority or a Decision or Document of a competent state agency, the time of determining the overpayment is the date the taxpayer paid the money into the State budget; where there are several Decisions or Documents, the time of determining the overpayment is based on the last Decision or Document;

d) Where the taxpayer has paid money into the State budget but subsequently complies with a Judgment or Decision of a Court, the time of determining the overpayment is the date the Judgment or Decision takes effect;

dd) Where the taxpayer determines the amount of tax exemption or reduction under a Decision of the tax authority, the time of determining the overpayment is the date of issue of the tax authority's Decision.

5. Order and procedures for offsetting paid and overpaid amounts:

a) The Tax Administration Information System automatically settles tax obligations according to the identification code of the amount payable (ID) between paid and overpaid amounts and debts or arising revenues under Clause 1 of this Article;

b) The Tax Administration Information System automatically offsets paid and overpaid amounts at the taxpayer's choice against debts and arising revenues under Points a and b, Clause 2 of this Article, specifically:

b.1) The taxpayer, based on information on the performance of tax obligations provided by the Tax Administration Information System in the electronic tax transaction account, selects the debts and arising revenues to be offset against the paid and overpaid amounts;

b.2) The Tax Administration Information System receives and checks the information, automatically offsets according to the taxpayer's choice and updates the offsetting result in the electronic transaction account provided by the tax authority;

c) Based on information on the performance of tax obligations provided by the Tax Administration Information System, a taxpayer with paid and overpaid amounts chooses to offset them against debts and arising revenues under Point c, Clause 2 of this Article:

c.1) Where the paid and overpaid amount falls within the case of checking tax payment documents under Article 37 of this Circular, the Tax Administration Information System supports the taxpayer in preparing and sending a written check request using Form No. 01/TS in Appendix III issued with this Circular to the tax authority competent to handle the overpayment. The tax authority and the State Treasury handle it under Point a.2, Clause 3, Article 37 of this Circular;

c.2) Where the time for checking tax payment documents under Article 37 of this Circular has expired for the paid and overpaid amount:

The Tax Administration Information System supports the taxpayer in preparing and sending a written request for handling of overpaid tax, other revenues, late payment interest and fines using Form No. 01/ĐNXLNT in Appendix III issued with this Circular to the tax authority competent to handle the overpayment.

The tax authority receives and checks the information and prepares a State budget revenue adjustment request under the regulations on the State budget accounting regime and State Treasury operations, sending it to the State Treasury to provide the offsetting request information. The State Treasury handles the State budget revenue adjustment request under Point a.2.4, Clause 3, Article 37 of this Circular. Based on the result of offsetting State budget revenue transmitted by the State Treasury, the tax authority issues a Notice on handling of overpaid tax, other revenues, late payment interest and fines using Form No. 01/TB-XLBT in Appendix III issued with this Circular to the taxpayer to notify the offsetting result within 05 working days from the date of the notice of receipt of the written request for handling of overpaid tax, other revenues, late payment interest and fines;

c.3) Where the taxpayer chooses direct refund under Clause 3 of this Article, the Tax Administration Information System supports the taxpayer in carrying out the procedures for refund of overpayments under Section 2, Chapter V of this Circular.

d) Based on information on the performance of tax obligations provided by the Tax Administration Information System, a taxpayer with paid and overpaid amounts chooses to offset them against debts and arising revenues under Point d, Clause 2 of this Article, specifically:

The Tax Administration Information System supports the taxpayer in preparing and sending a written request for handling of overpaid tax, other revenues, late payment interest and fines using Form No. 01/ĐNXLNT in Appendix III issued with this Circular, together with related documents (if any), to the tax authority competent to handle the overpayment.

The tax authority receives and checks the information and, within 05 working days from the date of the notice of receipt of the written request for handling of overpaid tax, other revenues, late payment interest and fines, issues a Notice on handling of overpaid tax, other revenues, late payment interest and fines using Form No. 01/TB-XLBT in Appendix III issued with this Circular to the taxpayer to notify the offsetting result.

6. Responsibility for receipt and competence to offset paid and overpaid amounts of the tax authority

a) Responsibility for receiving and handling the written request for handling of overpaid tax, other revenues, late payment interest and fines:

a.1) The tax authority directly managing the taxpayer receives and offsets paid and overpaid amounts managed by the directly managing tax authority and paid and overpaid amounts whose collection is managed by the tax authority managing the allocation-receiving area;

a.2) The tax authority managing the revenue receives and offsets paid and overpaid amounts whose collection it manages;

a.3) The tax authority managing the area receiving the allocated revenue coordinates with the directly managing tax authority in offsetting allocated paid and overpaid amounts;

b) The Tax Administration Information System supports the tax authority in preparing and sending State budget revenue adjustment requests to the State Treasury; supports the preparation and sending of Notices on handling of overpaid tax, other revenues, late payment interest and fines; automatically settles and offsets according to the handling results; and sends information on the performance of tax obligations via the taxpayer's electronic transaction account.

Article 43. Handling of non-refund of overpaid tax, other revenues, late payment interest and fines

Taxpayers with overpaid tax, other revenues, late payment interest or fines (hereinafter referred to as overpaid amounts) falling within the cases of non-refund, for which the tax authority closes the overpaid amount in the accounting books and on the Tax Administration Information System as non-refundable under Clause 4, Article 15 of the Law on Tax Administration, are handled as follows:

1. For taxpayers with overpaid amounts under Point a, Clause 4, Article 15 of the Law on Tax Administration:

a) The taxpayer sends a written refusal to receive back the overpaid amount using Form No. 01/ĐNKHT in Appendix III issued with this Circular;

b) The tax authority under Clause 3 of this Article sends the taxpayer a Notice of acceptance or non-acceptance of the request not to refund the overpaid amount using Form No. 01/TB-KHTNT in Appendix III issued with this Circular within 05 working days from the date the tax authority notifies receipt of the taxpayer's document.

2. For taxpayers with overpaid amounts more than 10 years after the date of payment into the State budget which the taxpayer has neither offset against tax obligations nor requested to be refunded under Point b, Clause 4, Article 15 of the Law on Tax Administration:

Monthly, the tax authority gives notice of the taxpayer's overpaid amounts under Clause 2, Article 39 of this Circular. When the overpaid amount is more than 10 years after the date of payment into the State budget, the tax authority under Clause 3 of this Article:

a) Periodically, after 31 March each year, reviews and prepares a list of overpaid amounts more than 10 years after the date of payment into the State budget which the taxpayer has neither offset against tax obligations nor requested to be refunded, based on tax administration data (excluding overpaid amounts arising from adjusting documents of competent state agencies), using Form No. 01/DSKNT in Appendix III issued with this Circular;

b) Sends the taxpayer a Notice of overpaid amounts more than 10 years old using Form No. 02/TB-KHTNT in Appendix III issued with this Circular via the taxpayer's electronic transaction account (except the case stated at Point c of this Clause). If, after 15 working days from the date the tax authority issues the Notice to the taxpayer, the tax authority receives no response from the taxpayer, it issues a Notice of closing overpaid amounts more than 10 years old using Form No. 03/TB-KHTNT in Appendix III issued with this Circular and closes the taxpayer's overpaid amount in the accounting books;

c) Specifically for overpaid amounts of taxpayers not operating at their registered address or whose tax identification number has been terminated, the tax authority issues a Notice of closing overpaid amounts more than 10 years old using Form No. 03/TB-KHTNT in Appendix III issued with this Circular and closes the taxpayer's overpaid amount in the accounting books.

3. Competence to receive, handle and not refund overpaid amounts:

a) The directly managing tax authority:

a.1) Receives and handles the taxpayer's written refusal to receive back the overpaid amount and issues the Notice of acceptance or non-acceptance of the request not to refund for overpaid amounts whose collection is managed by it or by the tax authority managing the allocation-receiving area;

a.2) Handles and issues the Notice of closing overpaid amounts more than 10 years old for overpaid amounts whose collection is managed by it or by the tax authority managing the allocation-receiving area.

b) The tax authority managing the State budget revenue:

b.1) Receives and handles the taxpayer's written refusal to receive back the overpaid amount and issues the Notice of acceptance or non-acceptance of the request not to refund for overpaid amounts whose collection it manages;

b.2) Handles and issues the Notice of closing overpaid amounts more than 10 years old for overpaid amounts whose collection it manages.

c) The tax authority managing the allocation-receiving area

Coordinates in reviewing overpaid amounts and debts managed by it before the directly managing tax authority issues Notices under Clauses 1 and 2 of this Article, and offsets and closes overpaid amounts whose collection it manages according to the Notices issued.

Article 44. Confirmation of performance of tax obligations

1. Receipt and handling of requests for confirmation of performance of tax payment obligations to the State budget:

a) The taxpayer sends a written request for confirmation of performance of tax payment obligations to the State budget using Form No. 01/ĐNXN in Appendix III issued with this Circular to the tax authority under Point c of this Clause.

Where a foreign contractor does not directly declare and pay tax with the tax authority but the Vietnamese organisation or individual withholds and pays on its behalf and the Vietnamese party has fulfilled the foreign contractor tax payment obligations, the foreign contractor or the Vietnamese party withholding and paying on behalf sends a written request for confirmation of performance of tax payment obligations to the State budget using Form No. 01/ĐNXN in Appendix III issued with this Circular to the tax authority directly managing the Vietnamese party for confirmation of performance of tax payment obligations for the foreign contractor.

Organisations and individuals withholding, declaring on behalf and paying on behalf send a written request for confirmation of performance of tax payment obligations to the State budget using Form No. 01/ĐNXN in Appendix III issued with this Circular for the tax payment obligations withheld, declared and paid on behalf, to the tax authority directly managing the withholding organisation or individual, for confirmation of performance of tax payment obligations for individuals, business households and business individuals;

b) Handling of the written request for confirmation of performance of tax payment obligations to the State budget at the tax authority:

b.1) Reviewing the data and information on the taxpayer's performance of tax payment obligations.

Based on the tax administration data on the Tax Administration Information System, the tax authority reviews the data on tax payment obligations of the tax authority, including:

b.1.1) The status of performance of tax payment obligations: the tax still payable and the tax paid to the State budget;

b.1.2) The taxpayer's administrative tax violations (if any).

b.2) Where the information requested by the taxpayer matches the information on the tax administration application system, the tax authority sends the taxpayer a Notice of confirmation of performance of tax payment obligations to the State budget using Form No. 01/TB-XNNV in Appendix III issued with this Circular under Point b.4 of this Clause;

b.3) Where the information requested by the taxpayer and the information on the Tax Administration Information System are incomplete or differ, the tax authority sends a Notice of non-confirmation of performance of tax payment obligations to the State budget using Form No. 01/TB-XNNV in Appendix III issued with this Circular, clearly stating the reasons for non-confirmation to the taxpayer;

b.4) Within 10 working days from the date of receipt of the taxpayer's written request for confirmation, the tax authority is responsible for issuing a Notice of confirmation of performance of tax payment obligations to the State budget using Form No. 01/TB-XNNV in Appendix III issued with this Circular confirming or not confirming to the taxpayer;

c) Responsibility for receiving and handling written requests for confirmation of performance of tax payment obligations to the State budget:

c.1) The directly managing tax authority:

c.1.1) Receives and handles written requests for confirmation of performance of tax payment obligations to the State budget of taxpayers directly managed by it;

c.1.2) Takes the lead in receiving and handling requests for confirmation of performance of tax payment obligations to the State budget for revenues managed by several tax authorities (including revenues managed by the tax authority managing the State budget revenue and the tax authority managing the allocation-receiving area);

c.1.3) Where a foreign contractor does not directly declare and pay tax with the tax authority but the Vietnamese party withholds and pays on its behalf, the tax authority directly managing the Vietnamese party only confirms for the foreign contractor when the Vietnamese party has withheld and paid on behalf in full to the State budget the tax of the tax period requested for confirmation for the foreign contractor as prescribed;

c.1.4) Where confirming for individuals, business households and business individuals that do not directly declare and pay tax, the directly managing tax authority only confirms when the organisation or individual declaring and paying on behalf has withheld and paid on behalf in full to the State budget the tax of the tax period requested for confirmation as prescribed.

c.2) The tax authority managing the State budget revenue:

c.2.1) Receives and handles taxpayers' written requests for confirmation of performance of tax payment obligations to the State budget for revenues whose collection it manages;

c.2.2) Coordinates and is responsible for the tax obligations of revenues it manages on the tax administration application system.

c.3) The tax authority managing the allocation-receiving area under Point b, Clause 4, Article 3 of this Circular:

c.3.1) Receives and handles taxpayers' written requests for confirmation of performance of tax payment obligations to the State budget for allocated revenues whose collection it manages;

c.3.2) Coordinates and is responsible for the tax obligations of revenues it manages on the tax administration application system.

2. Confirmation of tax paid in Vietnam for foreign residents:

Where a resident of a country that has concluded a Tax Agreement with Vietnam must pay income tax in Vietnam under the Tax Agreement and Vietnamese tax law and wishes to have the tax paid in Vietnam confirmed in order to credit it against the tax payable in the country of residence, the following procedures are required:

a) Where the taxpayer requests confirmation of tax paid in Vietnam, it sends a request dossier to the directly managing tax authority where it is registered for tax payment for the confirmation procedures; the dossier comprises:

a.1) A written request for confirmation of tax paid in Vietnam under the Tax Agreement using Form No. 03/HTQT in Appendix III issued with this Circular, providing information on transactions related to taxable income and the tax arising from those transactions within the scope of the Tax Agreement;

a.2) The original or a certified copy of the certificate of residence of the country of residence issued by the tax authority (clearly stating the tax period of residence), with consular legalisation;

a.3) A certified copy of the letter of authorisation where the taxpayer authorises a lawful representative to carry out the procedures for applying the Tax Agreement.

Where the taxpayer fails to provide all the information or documents required under Point a of this Clause, the taxpayer is responsible for giving a specific explanation in the request using Form No. 03/HTQT in Appendix III issued with this Circular.

Within 07 working days from the date of receipt of the complete dossier, the directly managing tax authority where the person is registered for tax is responsible for issuing a certificate of income tax paid in Vietnam using Form No. 04/HTQT or Form No. 05/HTQT in Appendix III issued with this Circular. Form No. 04/HTQT is used to confirm personal income tax and corporate income tax; Form No. 05/HTQT is used to confirm income tax on dividends, loan interest, royalties or technical service fees.

b) Where the taxpayer requests confirmation of tax arising in Vietnam but not payable owing to tax incentives and deemed paid in Vietnam in order to be credited against the tax in the country of residence, it sends a request dossier to the directly managing tax authority for the confirmation procedures; the dossier comprises:

b.1) A written request for confirmation of tax paid in Vietnam under the Tax Agreement using Form No. 03/HTQT in Appendix III issued with this Circular, providing information on transactions related to taxable income, the tax arising and the tax incentives for those transactions within the scope of the Tax Agreement;

b.2) The original or a certified copy of the certificate of residence issued by the tax authority of the country of residence (clearly stating the tax period of residence), with consular legalisation;

b.3) A certified copy of the letter of authorisation where the taxpayer authorises a lawful representative to carry out the procedures for applying the Tax Agreement.

Where the taxpayer fails to provide all the information or documents required under Point b of this Clause, the taxpayer is responsible for giving a specific explanation in the request using Form No. 03/HTQT.

Within 07 working days from the date of receipt of the complete dossier, the directly managing tax authority is responsible for confirming the tax arising in Vietnam but not payable owing to tax incentives granted to the requesting person.

3. Confirmation of Vietnamese tax residence:

a) Organisations and individuals requesting confirmation that they are Vietnamese tax residents under a Tax Agreement carry out the following procedures:

a.1) Persons who are taxpayers submit a written request for confirmation of Vietnamese residence using Form No. 06/HTQT in Appendix III issued with this Circular and a certified copy of the letter of authorisation (where the taxpayer authorises a lawful representative to carry out the procedures for applying the Tax Agreement) to the directly managing tax authority where they are registered for tax.

a.2) For persons who are not subject to tax declaration and payment:

a.2.1) A written request as guided at Point a.1, Clause 3 of this Article;

a.2.2) A copy of a document of the management agency or local government certifying the place of permanent residence or household registration, for individuals, or the establishment registration, for organisations;

a.2.3) A copy of the certification of the income-paying agency (if any). Where there is no such certification, the applicant self-declares in the application and is legally responsible for it;

a.2.4) A certified copy of the letter of authorisation where the taxpayer authorises a lawful representative to carry out the procedures for applying the Tax Agreement.

b) Within 07 working days from the date of receipt of the complete dossier, the directly managing tax authority, based on Article 4 of the Tax Agreement on the definition of resident, considers and issues a certificate of residence using Form No. 07/HTQT in Appendix III issued with this Circular to the requesting person.

Where, in order to apply a Tax Agreement in a country or territory that is a partner to a Tax Agreement with Vietnam (hereinafter referred to as a Tax Agreement partner), the tax authority of the Tax Agreement partner requires a Vietnamese resident to provide a certificate of residence issued by the Vietnamese tax authority in the form of that partner's tax authority: where that certificate of residence form has indicators and information similar to the certificate of residence using Form No. 07/HTQT in Appendix III issued with this Circular, or additional indicators and information within the management scope of the tax authority (information on the person's nationality and business lines), the directly managing tax authority considers and confirms on that certificate of residence form.

Chapter V

TAX REFUND PROCEDURES

Section 1. Tax refunds under tax law

Article 45. Responsibilities of the tax authority for receiving and handling tax refund dossiers

1. Cases of tax refund under tax law:

a) Value-added tax refunds under the law on value-added tax;

b) Special consumption tax refunds for biofuel under the law on special consumption tax.

2. Responsibilities for receiving and handling tax refund dossiers under tax law:

a) The directly managing tax authority is responsible for receiving and handling the tax refund dossiers stated in Clause 1 of this Article (except the case specified at Point b of this Clause);

b) The tax authority receiving and handling tax refund dossiers for the taxpayer's investment projects is the tax authority receiving and handling the value-added tax declaration dossiers of the investment project.

Article 46. Dossiers for value-added tax refunds and special consumption tax refunds

1. Dossiers for value-added tax refunds under the law on value-added tax comprise:

a) Refunds for exports:

a.1) The value-added tax declaration using Form No. 01/GTGT in Appendix I issued with this Circular, declaring the indicator for the amount requested for refund;

a.2) The value-added tax refund request appendix using Form No. 01-8/GTGT in Appendix I issued with this Circular.

b) Refunds for investment projects:

The project investor, or the project management board, branch or new economic organisation assigned by the investor to manage, declare and claim refunds for the investment project, sends the following documents:

b.1) The value-added tax declaration using Form No. 02/GTGT in Appendix I issued with this Circular, declaring the indicator for the amount requested for refund;

b.2) The value-added tax refund request appendix using Form No. 01-8/GTGT in Appendix I issued with this Circular;

b.3) A copy of the Investment Registration Certificate, Investment Certificate or Investment Licence where investment registration certificate procedures are required; the Decision approving the investment policy where investment policy approval procedures are required; or the investor's Decision establishing the investment project where neither investment registration certificate procedures nor investment policy approval are required under the law on investment.

b.4) For projects with construction works:

b.4.1) A copy of the Land Use Rights Certificate, the decision on land allocation or land lease of the competent state agency, or the land lease contract for each part of the project or for the whole project;

Where a project for investment in the construction of expressways under the public-private partnership method in the form of a build-operate-transfer contract does not have the papers specified at this Point, a copy of the land handover record or site handover record of the competent state agency may be used;

b.4.2) A copy of the Construction Permit where construction permit procedures are required under the law on construction;

b.5) A copy of documents on contribution of charter capital;

b.6) For investment projects of business establishments in conditional business lines during the investment stage that have been granted licences for conditional business lines by competent state agencies under the law on investment and specialised laws: a copy of the Licence, certificate or written certification or approval for the conditional business line;

b.7) Copies of: the Decision establishing the Project Management Board, the Regulation on organisation and operation of the Project Management Board, and the investor's Decision assigning management of the investment project to the Project Management Board (where the Project Management Board is assigned to declare and claim refunds); the Regulation on organisation and operation of the branch and the investor's Decision assigning management of the investment project to the branch (where the branch is assigned to declare and claim refunds); and the investor's Decision assigning management of the investment project to the new economic organisation declaring and claiming refunds;

b.8) Taxpayers are only required to submit the papers specified at Points b.3, b.4, b.5, b.6 and b.7 of this Clause for the first refund request dossier or when there are changes or additions.

c) Refunds for business establishments producing goods or providing services subject to the 5% value-added tax rate: the value-added tax declaration using Form No. 01/GTGT in Appendix I issued with this Circular declaring the indicator for the amount requested for refund and the value-added tax refund request appendix using Form No. 01-8/GTGT in Appendix I issued with this Circular;

d) Refunds for programmes and projects using non-refundable official development assistance (ODA):

d.1) A written request for refund of State budget revenue using Form No. 01/HT in Appendix III issued with this Circular;

d.2) The tax refund dossier under Clause 2, Article 90 of Decree No. 242/2025/ND-CP of the Government on the management and use of official development assistance (ODA) and foreign concessional loans, as amended and supplemented by Points b and c, Clause 41, Article 1 of Decree No. 119/2026/ND-CP;

d.3) A copy of the written confirmation by the governing agency of the ODA programme or project to the programme or project owner that the ODA programme or project is provided in the form of non-refundable ODA eligible for value-added tax refunds and that no counterpart funds are allocated from the State budget to pay value-added tax;

d.4) A list of invoices and documents for goods and services purchased using Form No. 01-1/HT in Appendix III issued with this Circular;

d.5) Where the programme or project owner assigns part or all of the programme or project to another unit or organisation for management and implementation under the law on management and use of non-refundable ODA but this is not stated in the documents specified at Points d.2 and d.3 of this Clause, a copy of the document on assignment of management and implementation of the non-refundable ODA programme or project by the owner to the unit or organisation requesting the refund is additionally required;

d.6) Where the main contractor prepares the refund dossier, a copy of the contract signed between the project owner and the main contractor showing the payment price according to the bidding result exclusive of value-added tax is additionally required;

d.7) Where the donor designates the donor's representative office or an organisation to manage and implement the programme or project but this is not stated in the documents specified at Point d.2 of this Clause, a copy of the document on assignment of management and implementation of the non-refundable ODA programme or project by the donor to the donor's representative office or the organisation designated by the donor, and a copy of the competent authority's document on the establishment of the donor's representative office or the organisation designated by the donor, are additionally required;

d.8) Where the donor designates the donor's representative office or an organisation to manage and implement the programme or project but the main contractor prepares the refund dossier, a copy of the contract signed between the donor and the main contractor, or a copy of the contract summary certified by the donor, is additionally required, including: the contract number, contract signing date, contract term, scope of work, contract value, payment method and payment price according to the bidding result exclusive of value-added tax.

Taxpayers are only required to submit the papers specified at Points d.2, d.3, d.5, d.6, d.7 and d.8 of this Clause (except the papers specified at Point d, Clause 2, Article 90 of Decree No. 242/2025/ND-CP as amended and supplemented by Point c, Clause 41, Article 1 of Decree No. 119/2026/ND-CP) for the first refund request dossier or when there are changes or additions.

dd) Refunds for goods and services purchased domestically with non-refundable aid not constituting official development assistance:

dd.1) A written request for refund of State budget revenue using Form No. 01/HT in Appendix III issued with this Circular;

dd.2) The tax refund dossier under Clause 2, Article 24 of Decree No. 313/2025/ND-CP of the Government on the management and use of non-refundable aid not constituting official development assistance of foreign agencies, organisations and individuals for Vietnam;

dd.3) A list of invoices and documents for goods and services purchased using Form No. 01-1/HT in Appendix III issued with this Circular.

Taxpayers are only required to submit the papers specified at Point dd.2 of this Clause for the first refund request dossier or when there are changes or additions.

e) Refunds for goods and services purchased domestically with emergency international aid for relief and recovery from natural disasters in Vietnam:

e.1) A written request for refund of State budget revenue using Form No. 01/HT in Appendix III issued with this Circular;

e.2) A copy of the Decision on receipt of emergency aid for relief (for emergency international aid for relief), or the Decision on the policy of receiving emergency international aid for recovery from natural disasters and the emergency international aid document for recovery from natural disasters (for emergency international aid for recovery from natural disasters), under Clauses 6, 7 and 8, Article 3 of Decree No. 50/2020/ND-CP of the Government on the receipt, management and use of emergency international aid for relief and recovery from natural disasters;

e.3) A list of invoices and documents for goods and services purchased using Form No. 01-1/HT in Appendix III issued with this Circular.

Taxpayers are only required to submit the papers specified at Point e.2 of this Clause for the first refund request dossier or when there are changes or additions.

g) Refunds under diplomatic privileges and immunities:

g.1) A written request for refund of State budget revenue using Form No. 01/HT in Appendix III issued with this Circular;

g.2) A list of value-added tax on goods and services purchased for use by diplomatic missions using Form No. 01-3a/HT in Appendix III issued with this Circular, certified by the State Protocol and Foreign Language Department of the Ministry of Foreign Affairs as to the input costs eligible for diplomatic immunity for refund;

g.3) A list of diplomatic officers eligible for value-added tax refunds using Form No. 01-3b/HT in Appendix III issued with this Circular, certified by the State Protocol and Foreign Language Department of the Ministry of Foreign Affairs.

h) Refunds for commercial banks acting as value-added tax refund agents for departing passengers:

h.1) A written request for refund of State budget revenue using Form No. 01/HT in Appendix III issued with this Circular;

h.2) A list of value-added tax refund documents for departing foreigners using Form No. 01-4/HT in Appendix III issued with this Circular.

i) Value-added tax refunds under international treaties:

i.1) A written request for refund of State budget revenue using Form No. 01/HT in Appendix III issued with this Circular;

i.2) A list of invoices and documents for goods and services purchased using Form No. 01-1/HT in Appendix III issued with this Circular;

i.3) A copy of the international treaty.

k) Value-added tax refunds under decisions of competent authorities as prescribed by law:

k.1) A written request for refund of State budget revenue using Form No. 01/HT in Appendix III issued with this Circular;

k.2) A copy of the Decision of the competent authority.

l) Refunds of input value-added tax not yet fully credited when enterprises or organisations are dissolved or go bankrupt:

l.1) Where the tax authority must carry out an inspection at the taxpayer's premises under Clause 3, Article 22 of the Law on Tax Administration and Article 88 of this Circular, the taxpayer is not required to send a written request for refund of State budget revenue to the tax authority but makes the refund request and provides information related to the amount requested for refund in the Tax Inspection Record.

The tax authority, based on the inspection results in the Tax Inspection Record, the Conclusion or the Handling Decision, determines the input value-added tax not yet fully credited that is eligible for refund and handles the refund for the taxpayer as prescribed;

l.2) Where an inspection at the taxpayer's premises under Point l.1 of this Clause is not required, the taxpayer declares the indicator for the amount requested for refund on the value-added tax declaration using Form No. 01/GTGT in Appendix I issued with this Circular and the value-added tax refund request appendix using Form No. 01-8/GTGT in Appendix I issued with this Circular.

2. Dossiers for special consumption tax refunds for biofuel under the law on special consumption tax comprise:

a) The special consumption tax declaration declaring the indicator for the amount requested for refund using Form No. 01/TTĐB in Appendix I issued with this Circular;

b) The special consumption tax refund request appendix using Form No. 01-4/TTĐB in Appendix I issued with this Circular.

Article 47. Receipt of tax refund dossiers

1. The tax authority notifies the taxpayer of the receipt or non-receipt of the tax refund dossier under Clause 3 and Point b, Clause 4, Article 11 of this Circular.

2. Cancellation of tax refund dossiers:

a) Taxpayers may cancel a tax refund dossier where the tax authority has not yet issued the Tax refund decision for a dossier subject to refund before inspection, or has not yet announced the inspection decision for a dossier subject to inspection before refund;

b) The dossier for cancelling a tax refund dossier comprises a written request for cancellation of the tax refund dossier using Form No. 01/ĐNHUY in Appendix III issued with this Circular.

The tax authority notifies the taxpayer of the receipt or non-receipt of the dossier for cancelling the tax refund dossier under Clause 3 and Point b, Clause 4, Article 11 of this Circular and, where a Notice of receipt is issued, concludes the handling of the tax refund dossier in the tax authority's dossier register.

The taxpayer makes a supplementary declaration to adjust the tax requested for refund and carries it forward for further credit on the tax declaration of the following tax period from the time of the Notice of receipt of the written request for cancellation of the tax refund dossier, if the conditions for declaration and credit under the law on value-added tax are satisfied.

Article 48. Classification of tax refund dossiers

1. Dossiers subject to inspection before refund at the taxpayer's premises are dossiers falling within one of the following cases:

a) First-time refund dossiers under Point a, Clause 1, Article 30 of Decree No. 252/2026/ND-CP, applicable to the following refund cases:

a.1) Refunds under the law on value-added tax, including:

a.1.1) Refunds for investment projects, for each investment project;

a.1.2) Refunds for exports;

a.1.3) Refunds for business establishments producing goods or providing services subject to the 5% value-added tax rate;

a.1.4) Refunds for programmes and projects using non-refundable official development assistance (ODA);

a.1.5) Refunds for goods and services purchased domestically with non-refundable aid not constituting official development assistance of foreign agencies and organisations;

a.1.6) Refunds for goods and services purchased domestically with emergency international aid for relief and recovery from natural disasters in Vietnam.

a.2) Special consumption tax refunds for biofuel under the law on special consumption tax.

b) Dossiers of taxpayers requesting refunds within 02 years from the time of being sanctioned for tax evasion under Point b, Clause 1, Article 30 of Decree No. 252/2026/ND-CP;

c) Refund dossiers, or part of the amount requested for refund in a refund dossier, determined to be high-risk in tax administration under Point c, Clause 1, Article 30 of Decree No. 252/2026/ND-CP, applicable to the following refund cases:

c.1) Refund dossiers determined to be high-risk in tax administration apply to the following refund cases:

c.1.1) Value-added tax refunds for investment projects;

c.1.2) Value-added tax refunds for exports;

c.1.3) Value-added tax refunds for business establishments producing goods or providing services subject to the 5% value-added tax rate;

c.1.4) Value-added tax refunds for programmes and projects using non-refundable official development assistance (ODA);

c.1.5) Value-added tax refunds for goods and services purchased domestically with non-refundable aid not constituting official development assistance of foreign agencies and organisations;

c.1.6) Value-added tax refunds for goods and services purchased domestically with emergency international aid for relief and recovery from natural disasters in Vietnam;

c.1.7) Special consumption tax refunds for biofuel.

c.2) Part of the amount requested for refund in a refund dossier determined to be high-risk in tax administration applies to the following refund cases:

c.2.1) Value-added tax refunds for investment projects;

c.2.2) Value-added tax refunds for exports;

c.2.3) Value-added tax refunds for business establishments producing goods or providing services subject to the 5% value-added tax rate;

c.2.4) Special consumption tax refunds for biofuel.

d) Dossiers for refunds of value-added tax not yet fully credited for enterprises and organisations upon dissolution or bankruptcy under Point d, Clause 1, Article 30 of Decree No. 252/2026/ND-CP.

2. Dossiers subject to refund before inspection are dossiers of taxpayers not falling within the cases specified in Clause 1 of this Article.

Article 49. Handling of tax refund dossiers

1. Determination of the refundable tax:

a) Principles where the tax authority determines a tax amount eligible for refund different from the amount requested by the taxpayer:

a.1) Where the amount requested for refund is greater than the amount eligible for refund, the taxpayer is refunded the amount eligible for refund;

a.2) Where the amount requested for refund is less than the amount eligible for refund, the taxpayer is refunded the amount requested.

b) For dossiers subject to refund before inspection:

The tax authority applies risk management in handling refund dossiers and determines the tax subject to refund before inspection. The Tax Administration Information System reviews and compares the information declared in the tax declaration dossiers of the tax periods within the taxpayer's refund period with the tax authority's management information and information provided by competent state agencies (if any).

b.1) Where the Tax Administration Information System determines that the dossier or amount requested for refund requires explanation or supplementation of information and documents, within 03 working days from the date the tax authority receives the taxpayer's refund dossier, the tax authority prepares a Notice requesting explanation or supplementation of information and documents using Form No. 01/TB-BSTT-NNT in Appendix V issued with this Circular and sends it to the taxpayer.

Within 10 working days from the date the tax authority issues the Notice, the taxpayer is responsible for sending a written explanation or supplementation of information and documents as requested in the tax authority's Notice. The period from the date the tax authority issues the Notice requesting explanation or supplementation until the date the tax authority receives the taxpayer's written explanation or supplementation (or until the deadline in the Notice expires without explanation or supplementation by the taxpayer) is not counted in the time limit for handling the refund dossier.

Where the deadline in the tax authority's Notice expires but the taxpayer has not explained or supplemented the refund dossier, or has done so but cannot prove that the declared tax is correct, the tax authority issues a Notice that the amount requested for refund is not refundable or not yet eligible for refund using Form No. 04/TB-HT in Appendix III issued with this Circular to the taxpayer under Article 50 of this Circular. For amounts requested for refund that are eligible for refund or not subject to a request for explanation or supplementation, the tax authority proceeds under Point b.3 of this Clause.

b.2) Where the Tax Administration Information System determines that part of the amount requested for refund in the refund dossier is high-risk in tax administration, the tax authority issues a Notice that part of the amount requested for refund in the taxpayer's refund dossier is subject to inspection before refund using Form No. 05/TB-HT in Appendix III issued with this Circular and sends it to the taxpayer.

For the part of the amount requested for refund that the Tax Administration Information System determines is not high-risk, the tax authority proceeds under Points b.1 and b.3 of this Clause.

b.3) Where the Tax Administration Information System determines the amount requested for refund that is eligible for refund, not refundable or not yet eligible for refund, the tax authority issues a Tax refund decision or a Notice that the amount requested for refund is not refundable or not yet eligible for refund to the taxpayer under Article 50 of this Circular.

The Tax Administration Information System and tax officials handle refund dossiers within the scope of the dossiers, documents and information provided by the taxpayer under Article 46 of this Circular, the tax authority's database, information provided by competent state agencies relating to the taxpayer (if any) and the results of applying risk management in tax administration, ensuring that they act in accordance with their functions and duties and comply with the relevant tax laws and the law on tax administration. The taxpayer is legally responsible for the accuracy and truthfulness of the information declared and the dossiers and documents sent to the tax authority.

c) For dossiers subject to inspection before refund:

The tax authority, based on the inspection results in the tax inspection record, the conclusion or the decision on handling violations after inspection at the taxpayer's premises, issues a Tax refund decision or a Notice that the amount requested for refund is not refundable or not yet eligible for refund to the taxpayer under Article 50 of this Circular. Where the inspection results in the tax inspection record determine that the taxpayer has both tax eligible for refund and tax, late payment interest and fines to be collected in arrears, the tax authority issues a Decision on handling violations and offsets the taxpayer's refundable tax in a Tax refund cum State budget revenue offsetting decision using Form No. 02/QĐ-HT in Appendix III issued with this Circular.

2. Determination of tax, other revenues, late payment interest and fines still payable and owed to the State budget to be offset against the refundable tax:

The tax authority handling the refund dossier carries out refund cum offsetting against the tax, other revenues, late payment interest and fines payable and tax debts (hereinafter referred to as arising tax and tax debts) to offset them against the taxpayer's refundable tax as prescribed.

Arising tax and tax debts of the taxpayer to be offset (excluding tax debts under procedures for payment in instalments under Clause 6, Article 48 of the Law on Tax Administration) include:

a) Arising tax and tax debts to be offset managed by the tax authority on the Tax Administration Information System, including tax debts and arising tax of the taxpayer's tax identification number for payment on behalf;

b) Tax debts to be offset (except customs fees and charges) provided by the customs authority under the Regulation on information exchange and coordination between the customs authority and the tax authority (if any);

c) Tax debts to be offset at the written request of agencies and organisations assigned to manage State budget revenues not collected by the tax authority (other agencies);

d) Where the taxpayer has tax still refundable at the head office but a dependent unit, business location or business activity declaring separately under Article 19 of this Circular has arising tax and tax debts to be offset on the Tax Administration Information System, the tax authority must continue to offset them. Where there are several debts subject to offsetting, priority in offsetting is given to the item with the most distant payment deadline first;

dd) Where a dependent unit has tax still refundable, it must be offset against the arising tax and tax debts of the taxpayer at the head office;

e) Where a Project Management Board or new economic organisation has value-added tax of the investment project still refundable, it must be offset against the arising tax and tax debts of the taxpayer that is the project investor;

g) Where a taxpayer with tax still refundable requests the tax authority to use the refundable tax to pay arising tax and tax debts on behalf of another taxpayer, the tax authority determines the refundable tax and offsets it against the other taxpayer's arising tax and tax debts after offsetting the taxpayer's own arising tax and tax debts in the order specified at Points a, b, c and d of this Clause;

h) The tax authority is responsible for the arising tax and tax debts on the Tax Administration Information System; the customs authority is responsible for the tax debts on its system provided to the tax authority; and other agencies (agencies and organisations assigned to manage State budget revenues not collected by the tax authority) are responsible for the State budget tax debts they request the tax authority to offset. After receiving the Tax refund cum State budget revenue offsetting decision under Article 50 of this Circular, where the taxpayer has difficulties regarding the amounts offset against the refundable tax, the tax authority directly managing the taxpayer, the customs authority or the other agency requesting the debt offset is responsible for resolving them for the taxpayer under this Point.

Where the arising tax and tax debts offset exceed the actual arising tax and tax debts, the excess is determined as an overpayment. The tax authority, customs authority and other agencies requesting the offsetting of arising tax and tax debts handle it under this Circular and relevant laws;

i) Where the taxpayer requests offsetting of the refundable tax against arising tax of the following tax period, the tax authority offsets it according to the taxpayer's written request.

Article 50. Tax refund decisions

1. The tax authority handling the refund dossier determines the tax eligible for refund, the amount requested but not refundable, the amount requested but not yet eligible for refund, the tax to be offset, the tax requested to be paid into the State budget on behalf of another taxpayer, and the tax still to be refunded to the taxpayer under Article 49 of this Circular, and:

a) Issues a Tax refund decision using Form No. 01/QĐ-HT or a Tax refund cum State budget revenue offsetting decision using Form No. 02/QĐ-HT, with the Appendix of tax, late payment interest and fines payable to be offset using Form No. 01/PL-BT in Appendix III issued with this Circular, for the tax eligible for refund;

b) Sends the taxpayer a Notice of the amount requested but not refundable and the amount requested but not yet eligible for refund using Form No. 04/TB-HT in Appendix III issued with this Circular (if any) for the tax not eligible or not yet eligible for refund.

2. In the case of automatic refunds under Point b, Clause 5, Article 18 of the Law on Tax Administration, the Tax Administration Information System automatically proceeds under Points a and b, Clause 1 of this Article.

Article 51. Issuance of State budget revenue refund orders or State budget revenue refund cum offsetting orders

1. The tax authority handling the refund prepares a State budget revenue refund order or State budget revenue refund cum offsetting order under the regulations on the State budget accounting regime and State Treasury operations.

In the case of automatic refunds, the Tax Administration Information System prepares the State budget revenue refund order or State budget revenue refund cum offsetting order.

Immediately after the State budget revenue refund order or State budget revenue refund cum offsetting order is issued, the Tax Administration Information System sends it to the State Treasury electronically.

2. The State Treasury refunds the tax to the taxpayer within 01 working day from the date of receipt of the State budget revenue refund order or State budget revenue refund cum offsetting order transferred by the tax authority.

Article 52. Returning tax refund results

1. The Tax Administration Information System sends the tax refund results under Article 50 of this Circular to the taxpayer and the relevant agencies and organisations via the electronic information system under Clause 2, Article 8 of this Circular on the same day or no later than the next working day from the date of issue of the Decision or Notice.

2. Where the taxpayer offsets the refundable tax against tax debts of another taxpayer or against amounts payable at another tax authority under this Circular, the Tax Administration Information System sends the Tax refund cum State budget revenue offsetting decision to the tax authority managing the State budget revenue and the tax authority managing the allocation-receiving area on the same day or no later than the next working day from the date of issue of the Decision.

Article 53. Post-refund inspection of taxpayers

1. The tax authority carries out post-refund inspections of dossiers subject to refund before inspection under the principle of risk management in tax administration and within 05 years from the date of issue of the tax refund decision under Article 88 of this Circular.

2. Based on the results of the post-refund inspection at the taxpayer's premises, where it is found that the tax refunded was not in accordance with regulations, the tax authority issues a Decision on recovery of tax refunds using Form No. 03/QĐ-THH in Appendix III issued with this Circular to recover the tax refunded to the taxpayer, impose sanctions for violations and calculate late payment interest (if any) as prescribed.

Article 54. Recovery of tax refunds

1. Where the tax authority or a competent state agency, through inspection or audit, detects or makes recommendations regarding tax refunded not in accordance with regulations, the taxpayer must pay into the State budget the amount over-refunded and the corresponding late payment interest under Article 16 of the Law on Tax Administration, Article 26 of Decree No. 252/2026/ND-CP and Article 39 of this Circular according to the tax authority's Decision on recovery of tax refunds using Form No. 03/QĐ-THH in Appendix III issued with this Circular or the Decision or Document of the competent state agency, and pay administrative fines under the tax authority's Decision on sanctioning administrative violations.

2. Taxpayers who themselves discover that they have been refunded not in accordance with regulations must make a supplementary declaration under Article 12 of the Law on Tax Administration, Article 12 of Decree No. 252/2026/ND-CP and Appendix II issued with this Circular, and at the same time pay into the State budget the amount over-refunded and the corresponding late payment interest under Article 16 of the Law on Tax Administration, Article 26 of Decree No. 252/2026/ND-CP and Article 39 of this Circular.

3. Where the taxpayer has been refunded value-added tax on exported goods but the buyer returns the exported goods, the taxpayer must make a supplementary declaration under Article 12 of the Law on Tax Administration, Article 12 of Decree No. 252/2026/ND-CP and Appendix II issued with this Circular, and at the same time pay into the State budget the refunded amount corresponding to the returned exports, without being sanctioned for administrative tax violations, together with the corresponding late payment interest under Article 16 of the Law on Tax Administration, Article 26 of Decree No. 252/2026/ND-CP and Article 39 of this Circular.

Section 2. Refund of overpaid tax, other revenues, late payment interest and fines (hereinafter referred to as refund of overpayments)

Article 55. Responsibilities of the tax authority for receiving and handling dossiers for refund of overpayments

1. The directly managing tax authority is responsible for receiving and handling dossiers for refund of overpayments (including refunds of overpayments under corporate income tax finalisation; refunds of value-added tax overpaid by taxpayers that paid value-added tax under Points b and c, Clause 3, Article 19 of this Circular; refunds of overpayments upon dissolution or bankruptcy; refunds of corporate income tax and personal income tax for organisations and individuals under Tax Agreements and refunds of tax and other revenues under other international treaties; and refunds of environmental protection tax paid on the volume of petroleum sold to means of transport of foreign carriers on routes through Vietnamese ports or to Vietnamese means of transport on international transport routes), except the cases specified in Clauses 2, 3 and 4 of this Article.

2. The tax authority managing the State budget revenue is responsible for receiving and handling dossiers for refund of overpayments and mistaken payments for the taxpayer's overpayments and mistaken payments arising in the area whose revenue collection it is assigned to manage.

3. The tax authority receiving the personal income tax finalisation dossiers of individuals finalising directly under Point c, Clause 1, Article 22 of this Circular is responsible for receiving and handling dossiers for refund of overpayments.

4. The tax authority receiving the tax declaration dossiers and tax finalisation dossiers of business households and business individuals is responsible for receiving and handling dossiers for refund of overpaid value-added tax and personal income tax. Where a business household or business individual only conducts business on e-commerce platforms and other digital platforms for which the platform owner has withheld and paid tax on its behalf, or only conducts other business activities for which another organisation has withheld, declared and paid tax on its behalf, the agency receiving and handling the refund dossier is the tax authority managing the place where the business household or business individual is registered for tax; where the business individual has no business registration, the refund dossier is submitted to the tax authority of the place where the business individual resides.

Article 56. Dossiers for refund of overpayments

1. Dossiers for refund of personal income tax on income from salaries and wages:

a) Where the organisation or individual paying income from salaries and wages finalises on behalf of authorising individuals: A written request for handling of overpaid tax, other revenues, late payment interest and fines using Form No. 01/ĐNXLNT in Appendix III issued with this Circular;

b) Where an individual with income from salaries and wages finalises tax directly with the tax authority, has overpaid tax and requests a refund on the personal income tax finalisation declaration, no refund dossier is required.

2. Dossiers for refund of corporate income tax and personal income tax for organisations and individuals under Tax Agreements and refund of tax and other revenues under other international treaties comprise:

a) A written request for refund of overpaid tax under Tax Agreements and other international treaties using Form No. 02/HT in Appendix III issued with this Circular;

b) A certified copy of the letter of authorisation where the foreign organisation or individual (or a Vietnamese organisation or individual eligible for tax exemption) authorises a Vietnamese organisation or individual to carry out the procedures for requesting refund of overpaid tax. Where the organisation or individual prepares a letter of authorisation authorising a lawful representative to carry out the procedures for refund of overpaid tax into the account of another person, consular legalisation (where the authorisation is made abroad) or notarisation (where the authorisation is made in Vietnam) is required as prescribed.

b.1) Where the Vietnamese party withholds, declares and pays into the State budget the tax withheld from the foreign organisation or individual, the Vietnamese party submits the dossier requesting refund of overpaid tax to the directly managing tax authority on behalf of the foreign contractor under the authorisation of the foreign organisation or individual, including carrying out the procedures for refund of overpaid tax into the Vietnamese party's account under Point b of this Clause;

b.2) Where the authorised person submitting the dossier requesting refund of overpaid tax is not the Vietnamese party specified at Point b.1 of this Clause, the authorised person must fill in the relevant information on the Vietnamese party's withholding, declaration and payment into the State budget of the tax withheld from the foreign organisation or individual using Form No. 02/HT in Appendix III issued with this Circular.

c) Documents related to the dossier for refund of overpaid tax:

c.1) For refunds of overpaid tax under Tax Agreements:

c.1.1) Certified copies of the components of the dossier for tax exemption or reduction under Tax Agreements specified in Articles 76, 77, 78, 79 and 80 of this Circular;

c.1.2) A certified copy of the written confirmation by the Vietnamese organisation or individual signing the contract of the duration and actual operations under the contract (except refunds for foreign carriers).

c.2) For refunds of tax under other international treaties:

Certified copies of the components of the dossier for tax exemption or reduction under other international treaties specified in Article 81 of this Circular;

c.3) Where the taxpayer has submitted to the directly managing tax authority a dossier requesting tax exemption or reduction under a Tax Agreement or another international treaty specified in Articles 76, 77, 78, 79, 80 and 81 of this Circular before submitting the dossier requesting refund of overpaid tax under Clause 2 of this Article, the taxpayer is not required to resubmit the documents already submitted to the tax authority.

3. Dossiers for refund of environmental protection tax paid on the volume of petroleum sold to means of transport of foreign carriers on routes through Vietnamese ports or to Vietnamese means of transport on international transport routes: the environmental protection tax declaration using Form No. 01/TBVMT in Appendix I issued with this Circular declaring the indicator for the amount requested for refund and the appendix of information requesting refund of environmental protection tax using Form No. 01-3/TBVMT in Appendix I issued with this Circular.

4. Refund dossiers for individuals entitled to refunds of tax, other revenues, late payment interest or fines who have died, have been declared dead or missing by a Court, or have lost civil act capacity:

The heir or the person assigned by the Court to manage the assets of the person who has died, has been declared dead or missing, or has lost civil act capacity submits a dossier for refund of overpayments comprising:

a) A written request for handling of overpaid tax, other revenues, late payment interest and fines using Form No. 01/ĐNXLNT in Appendix III issued with this Circular;

b) A copy of the Will, the Court Judgment or the document on division of the estate of the competent authority;

c) A letter of authorisation where there are several co-heirs under civil law.

5. Dossiers for refund of overpayments for enterprises and organisations upon dissolution or bankruptcy:

a) Where the tax authority must carry out an inspection at the taxpayer's premises under Clause 3, Article 22 of the Law on Tax Administration and Article 88 of this Circular, the taxpayer is not required to submit a tax refund dossier to the tax authority but requests the refund of overpaid tax and provides information related to the overpaid tax requested for refund in the Tax Inspection Record.

The tax authority, based on the inspection results in the Tax Inspection Record, the Conclusion or the Handling Decision, carries out the procedures for refund of overpaid tax for the taxpayer as prescribed;

b) Where an inspection at the taxpayer's premises stated at Point a, Clause 1 of this Article is not required, the taxpayer prepares and sends a written request for handling of overpaid tax, other revenues, late payment interest and fines using Form No. 01/ĐNXLNT in Appendix III issued with this Circular to the tax authority.

6. For refunds of overpaid value-added tax and personal income tax for business households and business individuals, the tax authority, based on the information in the tax declaration dossiers, carries out the procedures for refund of overpayments for the taxpayer as prescribed. The taxpayer is not required to submit a dossier for refund of overpayments to the tax authority.

7. Dossiers for refund of overpayments of all taxes and other revenues (including refunds of mistaken payments): A written request for handling of overpaid tax, other revenues, late payment interest and fines using Form No. 01/ĐNXLNT in Appendix III issued with this Circular.

Article 57. Receipt of dossiers for refund of overpayments

The receipt of dossiers for refund of overpayments complies with Article 47 of this Circular.

Article 58. Classification of dossiers for refund of overpayments

1. Dossiers for refund of overpayments (except refunds of mistaken payments) are subject to inspection before refund at the taxpayer's premises in the following cases:

a) Dossiers of taxpayers requesting refunds within 02 years from the time of being sanctioned for tax evasion;

b) Refund dossiers determined to be high-risk in tax administration under Point c, Clause 1, Article 30 of Decree No. 252/2026/ND-CP;

c) Refund dossiers of enterprises and organisations upon dissolution or bankruptcy under Point d, Clause 1, Article 30 of Decree No. 252/2026/ND-CP.

2. First-time dossiers for refund of overpayments of foreign organisations and individuals eligible for tax exemption or reduction under Tax Agreements and other international treaties are subject to inspection before refund at the tax authority's office. Where the taxpayer has submitted a first-time dossier for refund of overpaid tax and received a Notice of non-receipt of the dossier under Article 57 of this Circular, or has not yet received a Decision on refund of overpaid tax as prescribed, the next dossier requesting refund of overpaid tax is still determined to be a first-time dossier.

3. Dossiers for refund of overpayments in cases not falling under Clauses 1 and 2 of this Article are subject to refund before inspection.

Article 59. Handling of dossiers for refund of overpayments

1. Determination of the overpayment to be refunded:

a) The principles where the tax authority determines a tax amount eligible for refund different from the amount requested by the taxpayer comply with Point a, Clause 1, Article 49 of this Circular;

b) For dossiers for refund of overpayments subject to refund before inspection:

The Tax Administration Information System reviews and compares the information in the request for refund of overpayments with the tax authority's management information and information provided by competent state agencies (if any) to determine the overpayment to be refunded and the time the overpayment arose, in accordance with tax law and the law on tax administration.

b.1) Where it is determined that the taxpayer's dossier for refund of overpayments requires explanation or supplementation of information and documents, within 03 working days from the date the tax authority receives the taxpayer's refund dossier, the tax authority prepares a Notice requesting explanation or supplementation of information and documents using Form No. 01/TB-BSTT-NNT in Appendix V issued with this Circular and sends it to the taxpayer.

Within 10 working days from the date the tax authority issues the Notice, the taxpayer is responsible for sending a written explanation or supplementation of information and documents as requested in the tax authority's Notice. The period from the date the tax authority issues the Notice requesting explanation or supplementation until the date the tax authority receives the taxpayer's written explanation or supplementation (or until the deadline in the Notice expires without explanation or supplementation by the taxpayer) is not counted in the time limit for handling the refund dossier.

Where the deadline in the tax authority's Notice expires but the taxpayer has not explained or supplemented the refund dossier, or has done so but cannot prove that the declared tax is correct, the tax authority issues a Notice that the amount requested for refund is not refundable or not yet eligible for refund using Form No. 04/TB-HT in Appendix III issued with this Circular to the taxpayer under Article 60 of this Circular. For tax eligible for refund or not subject to a request for explanation or supplementation, the tax authority proceeds under Point b.2 of this Clause;

b.2) Where the Tax Administration Information System determines the amount requested for refund that is eligible for refund, not refundable or not yet eligible for refund, the tax authority issues a Tax refund decision or a Notice that the amount requested for refund is not refundable or not yet eligible for refund to the taxpayer under Article 60 of this Circular.

c) For dossiers for refund of overpayments subject to inspection before refund at the taxpayer's premises:

The tax authority, based on the inspection results in the tax inspection record, the conclusion or the decision on handling violations after inspection at the taxpayer's premises, issues a Tax refund decision or a Notice that the amount requested for refund is not refundable or not yet eligible for refund to the taxpayer under Article 60 of this Circular. Where the inspection results in the Tax Inspection Record determine that the taxpayer has both tax eligible for refund and tax, late payment interest and fines to be collected in arrears, the tax authority issues a Decision on handling violations and offsets the taxpayer's refundable tax in a Tax refund cum State budget revenue offsetting decision using Form No. 02/QĐ-HT in Appendix III issued with this Circular;

d) For dossiers for refund of overpayments of taxpayers with overpayments in provinces entitled to allocated revenues, the directly managing tax authority takes the lead in consolidating the tax obligations and the tax paid into the State budget at the head office and in the provinces entitled to allocated revenues. Within 03 working days from the date of receipt of the taxpayer's refund dossier, the directly managing tax authority and the tax authority managing the allocation-receiving area under Point k.8, Clause 1 and Point dd, Clause 2, Article 5 of this Circular must reconcile and confirm the tax paid, tax debts or arising tax for each place entitled to allocated revenues. The tax authority is responsible for the completeness and accuracy of the data on the Tax Administration Information System as the basis for handling refunds for taxpayers as prescribed;

dd) For refunds of corporate income tax and personal income tax for organisations and individuals under Tax Agreements and refunds of tax and other revenues under other international treaties, the tax authority determines the income and other revenues eligible for tax exemption or reduction under the Tax Agreement or other international treaty before handling the dossier for refund of overpayments. Where it is determined that the taxpayer is not eligible for tax exemption or reduction under the Tax Agreement or other international treaty, the tax authority issues a Notice under Point dd, Clause 6, Article 82 of this Circular and a Notice that the amount requested for refund is not refundable using Form No. 04/TB-HT in Appendix III issued with this Circular to the person submitting the refund request dossier under Article 60 of this Circular. Where it is determined that the income is eligible for tax exemption or reduction under the Tax Agreement or other international treaty, the tax authority issues a Tax refund decision to the taxpayer under Article 60 of this Circular;

e) For income tax refund dossiers of individuals with income from salaries and wages finalising directly, the tax authority handling the personal income tax finalisation dossier consolidates the amounts payable, withheld and paid by the taxpayer in the finalisation period at tax authorities nationwide to determine the overpayment under the tax finalisation;

g) For refund dossiers upon dissolution or bankruptcy with overpaid tax, other revenues, late payment interest or fines at the tax authority managing the State budget revenue or the tax authority managing the allocation-receiving area under Point b, Clause 4, Article 3 of this Circular, within 10 working days from the date of receipt of the taxpayer's refund dossier, the directly managing tax authority, the tax authority managing the State budget revenue and the tax authority managing the allocation-receiving area must reconcile and confirm the tax debts or arising tax for each area. The tax authority is responsible for the completeness and accuracy of the data on the tax administration application system as the basis for handling refunds of overpayments for taxpayers as prescribed;

h) Where the taxpayer has paid value-added tax under Points b and c, Clause 3, Article 19 of this Circular or corporate income tax under Point b.2, Clause 4, Article 21 of this Circular and has an overpayment after offsetting against the obligations of the head office, the directly managing tax authority refunds it to the taxpayer.

2. The determination of the tax to be offset against the overpayment to be refunded complies with Clause 2, Article 49 of this Circular.

Article 60. Decisions on refund of overpayments

The tax authority and the Tax Administration Information System decide on refunds of overpaid tax under Article 50 of this Circular and issue a State budget revenue refund order or State budget revenue refund cum offsetting order under Article 61 of this Circular.

Article 61. Issuance of State budget revenue refund orders or State budget revenue refund cum offsetting orders

1. Based on the Tax refund decision or the Tax refund cum State budget revenue offsetting decision, the tax authority prepares a State budget revenue refund order or State budget revenue refund cum offsetting order under the regulations on the State budget accounting regime and State Treasury operations.

Immediately after the State budget revenue refund order or State budget revenue refund cum offsetting order is issued, the Tax Administration Information System sends it to the State Treasury electronically.

The State Treasury refunds the tax to the taxpayer within the time limit prescribed for administrative procedures in the State Treasury field.

2. For refunds of overpaid tax on allocated revenues, the tax authority directly managing the head office determines the amount to be refunded for each province where State budget revenue was collected and the amount to be offset for each province entitled to the revenue, and prepares a State budget revenue refund order or State budget revenue refund cum offsetting order for sending to the State Treasury.

The State Treasury pays the taxpayer according to the tax authority's State budget revenue refund order or State budget revenue refund cum offsetting order, records the refund of the State budget revenue portion within its locality's responsibility, and transfers documents to the State Treasuries where the State budget revenue was collected, for recording the refund, and where the offset revenue is entitled, for recording State budget revenue.

3. For refunds of overpayments upon dissolution or bankruptcy with amounts to be refunded at the tax authority managing the State budget revenue or the tax authority managing the allocation-receiving area, the directly managing tax authority determines the amount to be refunded for each province where State budget revenue was collected and the amount to be offset for each province entitled to the revenue, and prepares a State budget revenue refund order or State budget revenue refund cum offsetting order for sending to the State Treasury at the same level as the tax authority handling the refund. The State Treasury refunds the portion within its locality's responsibility and transfers documents to the State Treasuries where the State budget revenue was collected, for recording the refund, and where the offset revenue is entitled, for recording State budget revenue.

4. For dossiers for refund of overpaid personal income tax of individuals finalising tax directly, the tax authority handling the refund dossier prepares a State budget revenue refund order or State budget revenue refund cum offsetting order and sends it to the State Treasury to record the refund and transfer documents to the State Treasuries where the State budget revenues to be offset arise, for recording State budget revenue.

5. For dossiers for refund of overpaid value-added tax and corporate income tax of taxpayers under Point h, Clause 1, Article 59 of this Circular, the directly managing tax authority prepares a State budget revenue refund order or State budget revenue refund cum offsetting order and sends it to the State Treasury managing the area corresponding to the tax authority issuing the refund order, to record the refund and transfer documents to the State Treasuries where the State budget revenues to be offset arise, for recording State budget revenue as prescribed.

6. For refunds of overpaid value-added tax and personal income tax for business households and business individuals, the tax authority handling the refund dossier sends a State budget revenue refund order or State budget revenue refund cum offsetting order to the State Treasury managing the area corresponding to the tax authority issuing the refund order, to record the refund and transfer documents to the State Treasury where the State budget revenue to be offset arises, for recording State budget revenue as prescribed.

7. In the case of automatic refunds, the Tax Administration Information System automatically issues the State budget revenue refund order or State budget revenue refund cum offsetting order under Clauses 1, 2, 3, 4, 5 and 6 of this Article.

Article 62. Returning results of handling refunds of overpaid tax

1. The Tax Administration Information System sends the tax refund results under Article 50 of this Circular to the taxpayer and the relevant agencies and organisations via the Tax Administration Information System under Clause 2, Article 8 of this Circular on the same day or no later than the next working day from the date of issue of the decision or notice.

2. Where the taxpayer has amounts to be refunded and amounts to be offset against State budget revenue in several areas, the Tax Administration Information System sends the results under Clause 1 of this Article to the tax authority managing the State budget revenue and the tax authority managing the allocation-receiving area.

Article 63. Post-refund inspection of refunds of overpayments

Post-refund inspection of refunds of overpayments to taxpayers complies with Article 53 of this Circular.

Article 64. Recovery of refunds of overpayments

Where the taxpayer discovers, or the tax authority or a competent state agency through inspection or audit discovers, that the taxpayer has been refunded overpayments not in accordance with regulations, Clauses 1 and 2, Article 54 of this Circular apply.

Chapter VI

TAX EXEMPTION AND REDUCTION; PAYMENT OF TAX DEBTS IN INSTALMENTS; FREEZING OF TAX DEBTS; WRITE-OFF OF TAX DEBTS

Section 1. Tax exemption and reduction

Article 65. Cases of tax exemption and reduction; responsibilities of the tax authority for receiving, handling and responding to tax exemption and reduction dossiers

1. Cases of tax exemption and reduction:

a) Cases where the taxpayer self-determines the amount of tax exemption or reduction:

a.1) Corporate income tax exemption and reduction under the law on corporate income tax and Resolutions of the National Assembly, including: taxpayers entitled to incentives on tax rates, tax exemption and reduction periods, and tax-exempt income;

a.2) Natural resource tax exemption under the law on natural resource tax, including: organisations, households and individuals harvesting natural seafood; individuals permitted to harvest branches, tops, firewood, bamboo, cork, mai, giang, tranh, vau and lo o bamboo for daily life; natural water exploited by households and individuals for daily life; natural water used for hydropower generation by households and individuals for their own daily-life use; soil exploited and used on site within allocated or leased land areas; and soil exploited for levelling and construction of security, military and dyke works;

a.3) Personal income tax exemption and reduction under the Law on Personal Income Tax: income exempt from tax under Clause 17, Article 4; income of experts from innovative start-up projects under Clause 19, Article 4; personal income tax exemption and reduction under Clauses 2, 3, 4 and 5, Article 5 of the Law on Personal Income Tax; and tax exemption and reduction under Resolutions of the National Assembly;

a.4) Personal income tax exemption for individuals whose annual tax payable after personal income tax finalisation on salaries and wages on the finalisation dossier is VND 50,000 or less;

a.5) Exemption from value-added tax, personal income tax, special consumption tax, environmental protection tax, natural resource tax and environmental protection fees (if any) for business households and business individuals whose tax payable in the year on the tax declaration or tax finalisation dossier is VND 50,000 or less.

b) Cases where the tax authority determines the amount of tax exemption or reduction:

b.1) Personal income tax exemption for individuals with tax-exempt income under Clauses 1, 2, 3 and 5, Article 4 of the Law on Personal Income Tax;

b.2) Personal income tax reduction for business households, business individuals and other individuals facing difficulties due to natural disasters, epidemics, fires, accidents or serious illnesses affecting their ability to pay tax under Clause 1, Article 5 of the Law on Personal Income Tax;

b.3) Special consumption tax reduction for taxpayers producing goods subject to special consumption tax facing difficulties due to natural disasters or unexpected accidents under the law on special consumption tax;

b.4) Natural resource tax exemption and reduction for natural resource taxpayers suffering natural disasters, fires or unexpected accidents causing losses of natural resources already declared and taxed under the law on natural resource tax;

b.5) Exemption and reduction of non-agricultural land use tax under the law on non-agricultural land use tax;

b.6) Non-agricultural land use tax exemption for households and individuals subject to non-agricultural land use tax whose annual tax payable is VND 50,000 or less;

b.7) Agricultural land use tax exemption and reduction under the law on agricultural land use tax and Resolutions of the National Assembly;

b.8) Reduction of land use levies, and exemption and reduction of land rent, under the law on land use levies and land rent and other relevant laws;

b.9) Registration fee exemption under the law on registration fees.

c) Cases where the tax authority determines income eligible for tax exemption or reduction:

c.1) Exemption and reduction of corporate income tax, personal income tax and other taxes under Tax Agreements or other international treaties;

c.2) Personal income tax exemption on income from salaries and wages of foreign experts working on programmes and projects funded by non-refundable ODA and foreign non-governmental programmes and projects in Vietnam, and of Vietnamese individuals working at representative offices of international organisations of the United Nations system in Vietnam under Clause 20, Article 4 of the Law on Personal Income Tax.

2. Responsibilities for receiving, handling and responding to tax exemption and reduction dossiers:

a) Where the taxpayer self-determines the amount of tax exemption or reduction:

a.1) The tax authority receiving tax finalisation dossiers is responsible for receiving tax exemption and reduction dossiers, which are also tax declaration dossiers, for corporate income tax in the cases specified at Point a.1, Clause 1 of this Article;

a.2) The tax authority of the place where the individual resides is responsible for receiving natural resource tax exemption dossiers for individuals permitted to harvest branches, tops, firewood, bamboo, cork, mai, giang, tranh, vau and lo o bamboo for daily life in the cases specified at Point a.2, Clause 1 of this Article;

a.3) The directly managing tax authority of the place of exploitation is responsible for receiving natural resource tax exemption dossiers for natural water used for hydropower generation by households and individuals for their own daily-life use, and natural resource tax exemption dossiers for soil exploited and used on site within allocated or leased land areas and soil exploited for levelling and construction of security, military and dyke works, in the cases specified at Point a.2, Clause 1 of this Article;

a.4) The tax authority receiving tax declaration and tax finalisation dossiers is responsible for receiving personal income tax exemption and reduction dossiers of individuals in the cases specified at Point a.3, Clause 1 of this Article;

a.5) The tax authority receiving tax finalisation dossiers is responsible for receiving personal income tax exemption dossiers of individuals in the cases specified at Point a.4, Clause 1 of this Article;

a.6) The tax authority receiving the tax declaration and tax finalisation dossiers of business households and business individuals is responsible for receiving dossiers for exemption from tax and other revenues in the cases specified at Point a.5, Clause 1 of this Article.

b) Where the tax authority determines the amount of tax exemption or reduction:

b.1) The tax authority receiving tax declaration dossiers is responsible for receiving, handling and responding to tax exemption dossiers in the cases specified at Point b.1, Clause 1 of this Article;

b.2) The directly managing tax authority is responsible for receiving, handling and responding to tax exemption and reduction dossiers of business households, business individuals and other individuals in the cases specified at Points b.2, b.3 and b.4, Clause 1 of this Article;

b.3) The tax authority managing the State budget revenue is responsible for receiving, handling and responding to tax exemption and reduction dossiers for land-related revenues and registration fees in the cases specified at Points b.5, b.7 and b.9, Clause 1 of this Article.

Where the agency receiving dossiers under the inter-agency one-stop-shop mechanism transfers the taxpayer's tax exemption or reduction dossier, information transfer slip and document determining financial obligations under the law on land to the tax authority electronically, the receiving agency digitally signs and transmits the dossier to the tax authority via the Tax Administration Information System;

b.4) The agency receiving, handling and responding to tax exemption and reduction dossiers in the cases specified at Point b.8, Clause 1 of this Article is the agency assigned to receive and handle dossiers under the law on land. For tax exemption and reduction dossiers under Article 73 of this Circular, the agency receiving, handling and responding to them is the tax authority of the place where the land is located.

c) Where the tax authority determines income eligible for tax exemption or reduction:

c.1) The tax authority receiving and handling tax declaration dossiers is responsible for receiving, handling and responding to dossiers determining income eligible for tax exemption or reduction under Tax Agreements or other international treaties in the cases specified at Points c.1 and c.2, Clause 1 of this Article;

c.2) The Provincial Tax Office of the place where the project owner or main contractor is headquartered is responsible for receiving, handling and responding to dossiers determining income eligible for personal income tax exemption for foreign experts implementing programmes and projects funded by non-refundable ODA in the cases specified at Point c.2, Clause 1 of this Article;

c.3) The Provincial Tax Office of the place where the governing agency or the owner of the foreign non-governmental aid is headquartered is responsible for receiving, handling and responding to dossiers determining income eligible for personal income tax exemption for foreign experts implementing foreign non-governmental programmes and projects in Vietnam in the cases specified at Point c.2, Clause 1 of this Article;

c.4) The Provincial Tax Office of the place where the representative office of the international organisation of the United Nations system is located is responsible for receiving, handling and responding to dossiers determining income eligible for personal income tax exemption for Vietnamese individuals working at representative offices of international organisations of the United Nations system in Vietnam in the cases specified at Point c.2, Clause 1 of this Article.

Article 66. Tax exemption and reduction dossiers where the taxpayer self-determines the amount of tax exemption or reduction under Clause 1, Article 65 of this Circular

1. Corporate income tax exemption and reduction dossiers of taxpayers in the cases specified at Point a.1, Clause 1, Article 65 of this Circular:

The taxpayer declares the tax exemption and reduction information on the tax finalisation dossier under the law on corporate income tax and submits the tax finalisation dossier as prescribed, without submitting a tax exemption or reduction dossier.

2. Natural resource tax exemption dossiers of taxpayers in the cases specified at Point a.2, Clause 1, Article 65 of this Circular:

a) For individuals permitted to harvest branches, tops, firewood, bamboo, cork, mai, giang, tranh, vau and lo o bamboo for daily life, the exemption dossier is a written request for tax exemption using Form No. 06/MGTH in Appendix III issued with this Circular;

b) For households and individuals declaring natural water used for hydropower generation by households and individuals for their own daily-life use, the dossier comprises:

b.1) A written request for tax exemption using Form No. 06/MGTH in Appendix III issued with this Circular;

b.2) A copy of the written explanation of the hydropower generating equipment serving household daily life, certified by the commune-level People's Committee of the place of residence;

c) For soil exploited and used on site within allocated or leased land areas and soil exploited for levelling and construction of security, military and dyke works: the organisation or individual allocated or leased the land that exploits it itself, or the construction contractor, submits a tax exemption dossier comprising:

c.1) A written request for tax exemption using Form No. 06/MGTH in Appendix III issued with this Circular;

c.2) A copy of the dossier approved by the competent authority on the investor's construction of works in the locality, or on construction of security, military and dyke works;

c.3) A copy of the contract award document signed with the investor, where the construction contractor submits the tax exemption dossier on behalf of the investor.

d) The tax exemption dossiers specified at Points a, b and c of this Clause are sent once to the tax authority;

dd) Organisations, households and individuals harvesting natural seafood or exploiting natural water for daily life that are exempt from natural resource tax are not required to submit natural resource tax exemption dossiers.

3. Personal income tax exemption dossiers under Points a.3 and a.4, Clause 1, Article 65 of this Circular:

The taxpayer declares the tax exemption and reduction information on the tax declaration or tax finalisation dossier and submits the tax declaration dossier, without submitting a tax exemption or reduction dossier.

4. Dossiers for exemption from value-added tax, personal income tax, special consumption tax, environmental protection tax, natural resource tax and environmental protection fees of business households and business individuals under Point a.5, Clause 1, Article 65 of this Circular:

The taxpayer declares the tax exemption information on the tax declaration or tax finalisation dossier and submits the tax declaration or tax finalisation dossier, without submitting a tax exemption or reduction dossier.

Article 67. Personal income tax exemption dossiers for income under Point b.1, Clause 1, Article 65 of this Circular

1. For transfers, inheritances and gifts of real estate under Clause 1, Article 4 of the Law on Personal Income Tax:

The taxpayer declares the personal income tax exemption information on the Personal income tax declaration using Form No. 03/BĐS-TNCN in Appendix I issued with this Circular and provides papers related to determining eligibility for exemption where there are no data in the national databases, in each case as follows:

a) For real estate transferred, inherited or given between spouses, one of the following papers is required: Confirmation of residence information, a copy of the Marriage Certificate, or a copy of the Court Decision on divorce or remarriage (for division of a house upon divorce or consolidation of real estate ownership upon remarriage);

b) For real estate transferred, inherited or given between biological parents and biological children, one of the following papers is required: Confirmation of residence information or a copy of the Birth Certificate. For children born out of wedlock, a copy of the competent authority's Decision recognising the parent-child relationship is required;

c) For real estate transferred, inherited or given between adoptive parents and adopted children, one of the following papers is required: Confirmation of residence information or a copy of the competent authority's Decision recognising the adoption;

d) For real estate transferred, inherited or given between paternal grandparents and paternal grandchildren, one of the following papers is required: copies of the Birth Certificates of the grandchild and of the grandchild's father, Confirmation of residence information showing the relationship between the paternal grandparents and the grandchild, or other papers certified by the competent authority proving the relationship between the paternal grandparents and the grandchild;

dd) For real estate transferred, inherited or given between maternal grandparents and maternal grandchildren, one of the following papers is required: copies of the Birth Certificates of the grandchild and of the grandchild's mother, Confirmation of residence information showing the relationship between the maternal grandparents and the grandchild, or other papers certified by the competent authority proving the relationship between the maternal grandparents and the grandchild;

e) For real estate transferred, inherited or given between siblings, one of the following papers is required: Confirmation of residence information of the transferor and the transferee showing that they have the same parents, the same father but different mothers, or the same mother but different fathers, or other papers certified by the competent authority proving the blood relationship;

g) For real estate transferred, inherited or given between parents-in-law and daughters-in-law or sons-in-law, one of the following papers is required: Confirmation of residence information clearly stating the relationship between the husband's parents and the daughter-in-law or between the wife's parents and the son-in-law, or copies of the Marriage Certificate and the Birth Certificate of the husband or wife as the basis for determining the relationship between the transferor as the husband's parent and the daughter-in-law or as the wife's parent and the son-in-law.

2. For transfers, inheritances and gifts of real estate eligible for exemption stated in Clause 1 of this Article, in addition to the above papers, the transferor or recipient of the inheritance or gift may use other papers certified by the competent authority on the relationship between the transferor and the transferee, heir or donee as the basis for determining tax-exempt income.

3. Where an individual is allocated land by the State without land use levies, or allocated land by the State with land use levies and granted a reduction of land use levies under law, the dossier comprises: an electronic document or a copy of the land allocation Decision of the competent agency or person.

4. For exchanges of agricultural land plots between households and individuals allocated land by the State for production, the dossier comprises: an electronic document or a copy of the agreement on the land exchange or the agricultural land exchange contract between the parties certified by the competent authority.

5. Where an individual transfers their only house or residential land use right in Vietnam:

The transferring individual declares the personal income tax exemption information on the Personal income tax declaration using Form No. 03/BĐS-TNCN in Appendix I issued with this Circular.

On the tax declaration, the individual self-declares the tax-exempt income and the reason for personal income tax exemption for the only house or residential land use right, and is legally responsible for declaring that they have only one house or residential land use right in Vietnam.

6. Copies of papers for transfers of real estate and exchanges of agricultural land eligible for exemption stated in Clauses 1, 2 and 4 of this Article must be notarised or certified by the competent authority.

Article 68. Personal income tax reduction dossiers for business households, business individuals and other individuals under Point b.2, Clause 1, Article 65 of this Circular

1. For taxpayers facing difficulties due to natural disasters, epidemics or fires, the dossier comprises:

a) A written request using Form No. 01/MGTH in Appendix III issued with this Circular;

b) A copy of the document of the competent state agency of the place where the natural disaster, epidemic or fire occurred determining its time and place, using Form No. 02/MGTH in Appendix III issued with this Circular, and a copy of the documents determining the value of the taxpayer's damage sent to the competent state agency;

c) A copy of papers determining compensation by the insurer or the compensation agreement of the person causing the fire (if any);

d) Copies of expenditure documents directly related to remedying the natural disaster, epidemic or fire (if any);

dd) The personal income tax finalisation declaration using Form No. 02/QTT-TNCN in Appendix I issued with this Circular (if the taxpayer has not yet submitted the tax finalisation dossier for the period for which tax reduction is requested);

e) The tax declaration using Form No. 01/TKN-CNKD or the personal income tax finalisation declaration using Form No. 02/CNKD-TNCN-QTT in Appendix I issued with this Circular (if the business household or business individual has not yet submitted the annual tax declaration or tax finalisation dossier for the period for which tax reduction is requested).

2. For taxpayers facing difficulties due to accidents, the dossier comprises:

a) A written request using Form No. 01/MGTH in Appendix III issued with this Circular;

b) A copy of the document of the competent state agency of the place where the accident occurred determining its time and place, using Form No. 02/MGTH in Appendix III issued with this Circular, or a document of the medical facility certifying the degree of injury;

c) A copy of papers determining compensation by the insurer or the compensation agreement of the person causing the accident (if any);

d) An electronic copy of expenditure documents directly related to remedying the accident;

dd) The personal income tax finalisation declaration using Form No. 02/QTT-TNCN in Appendix I issued with this Circular (if the taxpayer has not yet submitted the tax finalisation dossier for the period for which tax reduction is requested);

e) The tax declaration using Form No. 01/TKN-CNKD or the personal income tax finalisation declaration using Form No. 02/CNKD-TNCN-QTT in Appendix I issued with this Circular (if the business household or business individual has not yet submitted the annual tax declaration or tax finalisation dossier for the period for which tax reduction is requested).

3. For taxpayers suffering from serious illnesses, the dossier comprises:

a) A written request using Form No. 01/MGTH in Appendix III issued with this Circular;

b) A copy of the medical record, a summary of the medical record or the medical examination book under the law on medical examination and treatment;

c) A copy of documents proving medical examination and treatment costs issued by the medical facility, or invoices for medicines accompanied by the doctor's prescription;

d) The personal income tax finalisation declaration using Form No. 02/QTT-TNCN in Appendix I issued with this Circular (if the taxpayer has not yet submitted the tax finalisation dossier for the period for which tax reduction is requested);

dd) The tax declaration using Form No. 01/TKN-CNKD or the personal income tax finalisation declaration using Form No. 02/CNKD-TNCN-QTT in Appendix I issued with this Circular (if the business household or business individual has not yet submitted the annual tax declaration or tax finalisation dossier for the period for which tax reduction is requested).

Article 69. Special consumption tax reduction dossiers under Point b.3, Clause 1, Article 65 of this Circular

1. For taxpayers facing difficulties due to natural disasters, the dossier comprises:

a) A written request using Form No. 01/MGTH in Appendix III issued with this Circular;

b) A copy of the document of the competent state agency of the place where the natural disaster occurred determining its time and place, using Form No. 02/MGTH in Appendix III issued with this Circular, and a copy of the documents determining the value of the taxpayer's damage sent to the competent state agency.

2. For taxpayers facing difficulties due to unexpected accidents, the dossier comprises:

a) A written request using Form No. 01/MGTH in Appendix III issued with this Circular;

b) A copy of the document of the competent state agency of the place where the unexpected accident occurred determining its time and place, using Form No. 02/MGTH in Appendix III issued with this Circular, or a document of the medical facility certifying the degree of injury;

c) A copy of the document determining compensation by the insurer or the compensation agreement of the person causing the accident (if any);

d) Copies of expenditure documents directly related to remedying the accident.

Article 70. Natural resource tax exemption and reduction dossiers where the tax authority gives notice of or decides on tax exemption or reduction under Point b.4, Clause 1, Article 65 of this Circular

1. For natural resource tax exemption or reduction due to natural disasters or fires causing losses of natural resources already declared and taxed, the dossier comprises:

a) A written request using Form No. 01/MGTH in Appendix III issued with this Circular;

b) A copy of the document of the competent state agency of the place where the natural disaster or fire occurred determining its time and place, using Form No. 02/MGTH in Appendix III issued with this Circular, and a copy of the documents determining the value of the taxpayer's damage sent to the competent state agency.

2. For natural resource tax exemption or reduction due to unexpected accidents causing losses of natural resources already declared and taxed, the dossier comprises:

a) A written request using Form No. 01/MGTH in Appendix III issued with this Circular;

b) A copy of the document of the competent state agency of the place where the unexpected accident occurred determining its time and place, using Form No. 02/MGTH in Appendix III issued with this Circular;

c) A copy of the document determining compensation by the insurer or the compensation agreement of the person causing the accident (if any);

d) Copies of expenditure documents directly related to remedying the accident.

Article 71. Exemption and reduction dossiers for non-agricultural land use tax under Points b.5 and b.6, Clause 1, Article 65 of this Circular

1. Where, when declaring non-agricultural land use tax for the first time from the start of land use, the taxpayer determines that it is eligible for tax exemption or reduction under the Law on Non-agricultural Land Use Tax, it declares the information requesting tax exemption or reduction on the non-agricultural land use tax declaration and submits copies of papers proving eligibility for tax exemption or reduction. Where the taxpayer has submitted the first tax declaration dossier without information requesting tax exemption or reduction and, during land use, satisfies the conditions for tax exemption or reduction under the Law on Non-agricultural Land Use Tax, it submits a dossier requesting tax exemption or reduction under Clause 2 of this Article.

2. Dossiers for exemption or reduction of non-agricultural land use tax comprise:

a) A written request using Form No. 01/MGTH in Appendix III issued with this Circular;

b) Copies of papers related to the taxable land plot, such as: the land allocation Decision, the land lease Decision or Contract, or the Decision permitting a change of land use purpose.

Taxpayers are not required to submit the Land Use Rights Certificate together with the tax exemption or reduction dossier. The tax authority exploits and uses information on the Land Use Rights Certificate in the national land database;

c) Copies of papers proving eligibility for exemption or reduction of non-agricultural land use tax;

d) A copy of the document of the competent state agency of the place where the force majeure event occurred determining its time and place, using Form No. 02/MGTH in Appendix III issued with this Circular, and a copy of the documents determining the value of the taxpayer's damage sent to the competent state agency, for tax exemption or reduction where the taxpayer faces difficulties due to a force majeure event.

3. Taxpayers are not required to submit the tax exemption or reduction dossiers specified in Clauses 1 and 2 of this Article in the following cases:

a) The annual non-agricultural land use tax payable by households and individuals is VND 50,000 or less;

b) Non-agricultural land use tax on residential land under Clauses 4, 5 and 6, Article 9 and Clauses 2 and 3, Article 10 of the Law on Non-agricultural Land Use Tax.

Article 72. Exemption and reduction dossiers for agricultural land use tax under Point b.7, Clause 1, Article 65 of this Circular

1. For taxpayers facing difficulties due to natural disasters or fires, the dossier comprises:

a) A written request using Form No. 01/MGTH in Appendix III issued with this Circular;

b) A copy of the document of the competent state agency of the place where the natural disaster or fire occurred determining its time and place, using Form No. 02/MGTH in Appendix III issued with this Circular, and a copy of the documents determining the value of the taxpayer's damage sent to the competent state agency.

2. For taxpayers facing difficulties due to unexpected accidents, the dossier comprises:

a) A written request using Form No. 01/MGTH in Appendix III issued with this Circular;

b) A copy of the document of the competent state agency of the place where the unexpected accident occurred determining its time and place, using Form No. 02/MGTH in Appendix III issued with this Circular, or a copy of the document of the medical facility certifying the degree of injury;

c) A copy of the document determining compensation by the insurer or the compensation agreement of the person causing the accident (if any);

d) Copies of expenditure documents directly related to remedying the accident.

3. Exemptions and reductions of agricultural land use tax under the Law on Agricultural Land Use Tax and its implementing documents comply with the Law on Agricultural Land Use Tax and its implementing documents.

4. Tax declaration and adjustment or supplementation of the agricultural land use tax register for persons currently paying agricultural land use tax who become exempt under Resolutions of the National Assembly are carried out as follows:

a) Based on the agricultural land use tax register (original tax register and collection monitoring register) and the actual situation in the locality, the Grassroots Tax Office coordinates with the commune-level People's Committee in reviewing and determining persons exempt from agricultural land use tax as prescribed, in order to transfer them from the collection monitoring register to the original tax register;

b) Taxpayers already listed in the agricultural land use tax register who are now exempt as prescribed are not required to re-declare or prepare new exemption dossiers. The tax authority transfers the monitoring register as guided at Point a of this Clause. Where new persons exempt from agricultural land use tax arise, the tax authority coordinates with the commune-level People's Committee and relevant organisations and units to guide taxpayers in declaring and preparing exemption dossiers as prescribed, and supplements the agricultural land use tax register;

c) Where the tax bases change during the year, the taxpayer must re-declare and submit the declaration to the commune-level People's Committee for adjustment of the tax register;

d) Issuance of tax exemption decisions:

d.1) Based on the list of agricultural land use tax exemptions sent by the commune-level People's Committee, the Grassroots Tax Office determines the tax exempted for each taxpayer.

For taxpayers whose tax is directly managed by the Provincial Tax Office (including where the Provincial Tax Office manages but authorises the Grassroots Tax Office to collect), the Grassroots Tax Office prepares a separate list and the tax exempted for each taxpayer and sends it to the Provincial Tax Office for approval and issuance of the tax exemption decision for the taxpayer.

For taxpayers whose tax collection is managed by the Grassroots Tax Office, the Head of the Grassroots Tax Office issues the tax exemption decision together with the list of exempt taxpayers of each commune;

d.2) Based on the list of agricultural land use tax exemptions decided by the tax authority, the commune-level People's Committee notifies each approved taxpayer of the tax exempted and posts it at the “Reception and Result-Return Section” within 30 days from the date of receipt of the tax authority's tax exemption decision.

The tax authority issues the tax exemption decision once, consistent with the prescribed agricultural land use tax exemption period.

Article 73. Dossiers for land rent exemption for a number of years and land rent reduction where the tax authority gives notice of or decides on land rent exemption or reduction under Point b.8, Clause 1, Article 65 of this Circular

1. Dossiers for land rent exemption or reduction where land is leased by the State with annual land rent payment for agricultural, forestry, aquaculture or salt production purposes and is affected by natural disasters or fires under Clause 3, Article 5 of Decree No. 230/2025/ND-CP of the Government on other cases of exemption and reduction of land use levies and land rent under Clause 2, Article 157 of the 2024 Land Law, comprise:

a) A written request using Form No. 01/MGTH in Appendix III issued with this Circular;

b) A copy of the document of the competent state agency of the place where the natural disaster or fire occurred determining its time and place, using Form No. 02/MGTH in Appendix III issued with this Circular, and a copy of the documents determining the value of the taxpayer's damage sent to the competent state agency;

c) A copy of documents proving State support under law (where the land lessee receives State support under law);

d) Copies of: the land lease Decision, the land lease Contract or the document on land lease of the agency or person competent to lease land.

2. Dossiers for land rent reduction where land is leased by the State with annual land rent payment for production and business purposes (except projects using land for agricultural, forestry, aquaculture or salt production purposes) but operations must be suspended to remedy the consequences of natural disasters, fires or force majeure accidents under Clause 4, Article 5 of Decree No. 230/2025/ND-CP, comprise:

a) A written request using Form No. 01/MGTH in Appendix III issued with this Circular;

b) A copy of the competent authority's certification of the period of suspension of production and business under Point a, Clause 4, Article 5 of Decree No. 230/2025/ND-CP;

c) Copies of: the land lease Decision, the land lease Contract or the document on land lease of the agency or person competent to lease land.

3. Dossiers for land rent exemption or reduction for organisations and units employing ethnic minority workers lawfully residing in provinces and areas whose administrative boundaries are eligible for support policies under the Prime Minister's Decision on support for organisations and units employing ethnic minority workers in mountainous and extremely disadvantaged areas under Clause 5, Article 5 of Decree No. 230/2025/ND-CP, comprise:

a) A written request using Form No. 01/MGTH in Appendix III issued with this Circular;

b) A copy of the organisation's or unit's document providing information on: the ratio (%) of ethnic minority workers employed, the annual average number of ethnic minority workers and the annual average number of regular workers under Clause 5, Article 5 of Decree No. 230/2025/ND-CP.

The organisation or unit employing ethnic minority workers is responsible for the above information provided;

c) Copies of: the land lease Decision, the land lease Contract or the document on land lease of the agency or person competent to lease land.

4. Dossiers for land rent exemption or reduction for organisations and units employing persons with disabilities that are leased land by the State with annual land rent payment for production and business purposes under Clause 6, Article 5 of Decree No. 230/2025/ND-CP, comprise:

a) A written request using Form No. 01/MGTH in Appendix III issued with this Circular;

b) A copy of the Decision of the competent state agency recognising the production or business establishment as employing persons with disabilities accounting for 30% or more of its total workforce under Circular No. 18/2018/TT-BLĐTBXH of the Minister of Labour, War Invalids and Social Affairs amending and supplementing a number of articles of Circulars related to administrative procedures within the state management functions of the Ministry of Labour, War Invalids and Social Affairs, or a copy of the organisation's or unit's document providing information on the ratio (%) of persons with disabilities employed in the year immediately preceding the year in which land rent is payable under Clause 6, Article 5 of Decree No. 230/2025/ND-CP.

The organisation or unit employing persons with disabilities is responsible for the above information provided;

c) Copies of: the land lease Decision, the land lease Contract or the document on land lease of the agency or person competent to lease land.

5. Dossiers for land rent exemption or reduction in other cases prescribed by the Government comprise:

a) A written request using Form No. 01/MGTH in Appendix III issued with this Circular;

b) Copies of: the land lease Decision, the land lease Contract or the document on land lease of the agency or person competent to lease land;

c) Copies of papers proving eligibility for land rent exemption or reduction.

Article 74. Registration fee exemption dossiers

Taxpayers eligible for registration fee exemption under the law on registration fees declare the registration fee under Clause 2, Article 26 of this Circular and submit copies of papers proving that the asset or asset owner is eligible for registration fee exemption as specified in this Article, as the basis for registration fee exemption. Specifically:

1. For land allocated, leased or recognised by the State for agricultural, forestry, aquaculture or salt production purposes: the certification of the Land Registration Office on the “Information transfer slip and document determining financial obligations” that the land is eligible for a Land Use Rights Certificate in the form of State land allocation, lease or recognition of land use rights.

2. For land used for community purposes of religious organisations and belief establishments recognised or permitted to operate by the State: papers proving that the religious establishment is permitted by the State to operate.

3. For houses, land, special assets, specialised assets and assets serving national defence and security: the competent authority's Decision approving the assignment of assets or the procurement and investment of special assets, specialised assets or assets serving national defence and security, or the certification of the competent police or defence authority that the unit's houses, land and assets are of the specialised type serving national defence and security purposes.

4. For houses and land received as compensation or resettlement:

a) The competent state agency's decision on recovery of the old house and land and decision on allocation of the new house and land;

b) The Certificate of land use rights, ownership of houses and other assets attached to land of the person whose land use rights are recovered by the State, issued by the competent authority without recording outstanding financial obligations on the certificate.

Where the land user has fulfilled the registration fee obligation but has not yet been issued, or has lost, the certificate: the registration fee payment document of the owner of the house and land recovered by the State, the certification of the agency managing the house and land records, or the competent state agency's decision on registration fee exemption;

c) The invoice or contract for transfer of land use rights or the lawful house purchase contract under law, together with documents on receipt of money, compensation and support paid by the agency recovering the house and land (where compensation and support are received in cash).

5. For renewal of certificates of ownership or use rights of assets: papers proving the ownership or use rights of the assets that have been renewed.

6. For assets of enterprises equitised into joint-stock companies:

a) The competent authority's decision on converting the enterprise into a joint-stock company or the competent authority's decision on reorganising the enterprise;

b) The list of assets transferred from the enterprise to the joint-stock company (for partially equitised enterprises, the decision on transfer of the enterprise's assets is required) or to the new enterprise under the competent authority's decision on reorganising the enterprise, or the summary of the results of the inventory and revaluation of the enterprise's assets as prescribed, including the names of the assets for which registration fee declaration procedures are carried out.

7. For assets on which registration fees have been paid that organisations or individuals receive or contribute as a result of division, separation, consolidation or merger:

a) Papers proving that the asset holder who paid the registration fee is a member of the organisation (the decision establishing the organisation or its charter listing the member contributing capital in assets, papers proving capital contribution in assets, or being listed in the business registration with papers proving capital contribution in assets);

b) The decision on dissolution, division, separation, consolidation or merger of the organisation and on distribution of assets to capital-contributing members;

c) The registration fee payment document (where the registration fee is payable), or the registration fee declaration with the tax authority's determination section stating: registration fee exempt (where exempt as prescribed), or the tax authority's registration fee payment notice of the person transferring the asset handed over to the recipient, or the certificate of ownership or use rights of the asset in the name of the person contributing capital in assets (for the organisation receiving the capital contribution declaring the registration fee), or the certificate of ownership or use rights of the asset in the name of the dissolved organisation (for members receiving distributed assets declaring the registration fee);

d) The business cooperation contract (for capital contribution) or the competent authority's decision on distribution or transfer of assets by way of increasing or decreasing capital (for transfers of assets between member units or within a budget-estimating unit).

8. For gratitude houses, great solidarity houses and houses supported for humanitarian purposes: papers on transfer of land use rights and house ownership between the donor and the recipient.

9. For assets under finance leases:

a) The finance lease contract signed between the lessor and the lessee under the law on finance leasing;

b) The record of liquidation of the finance lease contract between the lessor and the lessee;

c) The certificate of use rights and ownership of the asset of the finance leasing company.

10. For hulls, frames and complete engine assemblies replaced during the warranty period that must be re-registered:

a) The asset warranty certificate;

b) The warehouse release note for the replacement asset, together with the seller's note recovering the old asset issued to the buyer.

11. For registration fee exemptions requiring proof of family relationships, the tax authority is responsible for exploiting information in the National Population Database to process the registration fee exemption for the taxpayer. Where information on the citizen's residence cannot be exploited from the National Population Database, the taxpayer provides one of the following papers depending on the relationship: Confirmation of residence information in the National Population Database, the Marriage Certificate, the Birth Certificate, the competent state agency's Decision recognising the adoption under law, or the competent state agency's certification of that relationship.

12. For cars registered and issued military number plates by the Ministry of National Defence that are now permitted by the Ministry of National Defence to change their purpose to army vehicles used for economic activities owing to the conversion of state-owned enterprises into joint-stock companies or other forms of reorganising state-owned enterprises under law:

a) The Decision of the Chief of the General Staff on inclusion in military equipment (to determine that the assets registered and issued military number plates by the Ministry of National Defence are not subject to registration fees or are exempt from registration fees as prescribed);

b) The competent authority's decision on converting the enterprise into a joint-stock company or the competent authority's decision on reorganising the state-owned enterprise;

c) The list of assets transferred from the enterprise's military vehicles serving national defence to the joint-stock company or to the new enterprise under the competent authority's decision on reorganising the enterprise, or the summary of the results of the inventory and revaluation of the enterprise's assets as prescribed.

13. High-speed passenger ships and boats and container ships and boats operating in inland waterway transport that are exempt from registration fees are determined according to the Certificate of technical safety and environmental protection of inland waterway vessels issued by the Vietnam Register, specifically:

The Certificate of technical safety and environmental protection of inland waterway vessels issued by the Vietnam Register states:

a) For “High-speed passenger ships (high-speed passenger vessels)”:

a.1) In the “purpose” section: “passenger ship”;

a.2) In the section “Certification that the vessel's technical and pollution-prevention characteristics recorded in this certificate are in a technical condition satisfying the requirements of current rules and regulations and is assigned the class”: the class notation VRH HSC or VRM HSC, or the “Operational capability” section showing a vessel speed of 30 km/h or more.

b) For “Container ships”, the purpose section states “carrying containers”.

14. For other cases of registration fee exemption under the law on registration fees, the taxpayer provides copies of papers proving that the asset (or asset owner) is eligible for registration fee exemption (if any).

Article 75. Personal income tax exemption dossiers for income from salaries and wages under Point c.2, Clause 1, Article 65 of this Circular

1. Personal income tax exemption for foreign experts working on programmes and projects funded by non-refundable ODA.

The project owner or contractor (Company) signing the contract with the individual expert sends a dossier requesting determination of income eligible for personal income tax exemption for the expert to the tax authority under Point c.2, Clause 2, Article 65 of this Circular; the dossier comprises:

a) A written request for tax exemption using Form No. 01/MGTH in Appendix III issued with this Circular;

b) A written confirmation of the list of individuals eligible for personal income tax exemption using Form No. 01-1/MGTH in Appendix III issued with this Circular;

c) A copy of the specific international treaty or specific agreement on non-refundable ODA, or a copy of the foreign donor's exchange document on the non-refundable ODA project (letter of commitment, letter of intent, record of discussion or memorandum of understanding); a copy of the Decision approving the project or non-project document or the Decision on programme investment; and a copy of the approved project document or Feasibility Study Report;

d) Copies of documents related to the expert's tax-exempt income, including: the labour contract and income payment documents (if any).

2. Personal income tax exemption for foreign experts working on foreign non-governmental programmes and projects in Vietnam.

The governing agency or the owner of the foreign non-governmental aid sends a dossier requesting determination of income eligible for personal income tax exemption to the tax authority under Point c.3, Clause 2, Article 65 of this Circular no later than the 30th day from the date the contract of the foreign expert working on the foreign non-governmental programme or project takes effect. The dossier comprises:

a) A written request for tax exemption using Form No. 01/MGTH in Appendix III issued with this Circular;

b) A written confirmation of the list of individuals eligible for personal income tax exemption using Form No. 01-1/MGTH in Appendix III issued with this Circular;

c) A copy of the Decision approving the project or non-project document, or the investment Decision together with the project or non-project document, under the regulations on management and use of non-refundable aid not constituting official development assistance of foreign agencies, organisations and individuals for Vietnam;

d) A copy of the labour contract signed between the foreign expert and the foreign non-governmental organisation, the governing agency or the owner of the foreign non-governmental aid.

Where there is a change of foreign experts compared with the written confirmation of foreign experts and the written request for determination of income eligible for personal income tax exemption already sent to the tax authority, the governing agency or the owner of the foreign non-governmental aid sends a dossier as guided in this Clause.

3. Personal income tax exemption dossiers for Vietnamese individuals working at representative offices of international organisations of the United Nations system in Vietnam comprise:

a) A written request for exemption (reduction) using Form No. 01/MGTH in Appendix III issued with this Circular;

b) A written confirmation of the list of individuals eligible for personal income tax exemption using Form No. 01-1/MGTH in Appendix III issued with this Circular;

c) A copy of the labour contract:

Within 10 working days from the date the head of the representative office of the international organisation of the United Nations system in Vietnam presents the Letter of Credence to the competent representative of Vietnam, or from the date of recruitment of new Vietnamese staff, the representative office sends a written request for confirmation of the list of Vietnamese staff with income eligible for personal income tax exemption (or the list of changes of such Vietnamese staff) to the agency of or under the Ministry of Foreign Affairs assigned to confirm it.

Within 15 working days from receipt of the complete dossier, the agency assigned by the Ministry of Foreign Affairs is responsible for confirming the list of Vietnamese staff with income eligible for personal income tax exemption (or the list of changes) and sending it to the representative office of the international organisation of the United Nations system in Vietnam that requested confirmation.

Within 05 working days from the date of receipt of the confirmation, the representative office of the international organisation of the United Nations system in Vietnam is responsible for sending the personal income tax exemption request dossier to the tax authority.

4. For the cases specified in Clauses 1 and 2 of this Article, annually, at the same time as submitting the tax finalisation dossier, the project owner, contractor (Company), governing agency or owner of the foreign non-governmental aid is responsible for sending a report on experts ending their working period in Vietnam during the year to the tax authority of the place where the head office is located. The dossier comprises:

a) A written request for exemption (reduction) using Form No. 01/MGTH in Appendix III issued with this Circular;

b) A written notification of changes using Form No. 01-1/MGTH in Appendix III issued with this Circular;

c) Copies of documents related to the end of the expert's working period (if any).

5. For the case specified in Clause 3 of this Article, where the representative office of the international organisation of the United Nations system in Vietnam terminates the labour contract of Vietnamese staff, no later than the 20th day of the month immediately following the month in which the change arises, the representative office sends a dossier to the tax authority of the place where the head office is located to report the termination of the Vietnamese staff's labour contract. The dossier comprises:

a) A written request for exemption (reduction) using Form No. 01/MGTH in Appendix III issued with this Circular;

b) A written notification of changes using Form No. 01-1/MGTH in Appendix III issued with this Circular;

c) Related documents (if any).

Article 76. Tax exemption and reduction dossiers under Tax Agreements for individuals who are foreign residents

1. To be considered for tax exemption or reduction under a Tax Agreement, an individual who is a foreign resident submits a dossier requesting tax exemption or reduction to the tax authority where the individual is registered for tax payment, or authorises the Vietnamese party signing the contract or paying the income to declare, withhold and pay on its behalf. The Vietnamese party submits the dossier requesting tax exemption or reduction to the tax authority directly managing the Vietnamese party. The dossier requesting tax exemption or reduction is submitted together with the tax declaration dossier of the first declaration and comprises:

a) A written request using Form No. 01/HTQT in Appendix III issued with this Circular;

b) The original or a certified copy of the certificate of residence issued by the tax authority of the country of residence, with consular legalisation, clearly stating residence in the tax year within the period for which tax exemption or reduction is requested. Where, at the time of submitting the dossier, the individual does not yet have a certificate of residence corresponding to the year for which tax exemption or reduction under the Tax Agreement is requested, the individual submits to the tax authority the original or a certified copy of the certificate of residence of the country of residence issued by the tax authority for the year immediately preceding the year for which tax exemption or reduction under the Tax Agreement is requested, with consular legalisation;

c) A copy of the labour contract with the employer abroad, or the service contract or agency contract, with the individual's signed undertaking of responsibility on that copy (if any);

d) A copy of the labour contract with the employer in Vietnam (for income from salaries, wages and business income), or the certificate of the Vietnamese representative agency in cultural, sports and physical training exchange programmes on the content of activities and the income for which tax exemption under the Tax Agreement is requested (for income from cultural, sports and physical training performances in Vietnam), or an electronic copy of legal papers proving the origin of the income or the right to receive an inheritance or gift (for other types of income), with the individual's signed undertaking of responsibility on that copy;

dd) A copy of the passport used for entry into and exit from Vietnam, with the individual's signed undertaking of responsibility on that copy;

e) A copy of the business registration or practising licence and tax registration certificate issued by the country of residence, for individuals with income from independent professional activities (income of physicians, lawyers, engineers, architects, dentists and accountants), certified by the taxpayer;

g) A copy of the business registration or practising licence issued by Vietnam (for professions for which Vietnamese law requires business registration or a practising licence), for individuals with income from independent professional activities (income of physicians, lawyers, engineers, architects, dentists and accountants), certified by the taxpayer;

h) A copy of contracts signed with organisations and individuals in Vietnam, certified by the taxpayer. Specifically:

h.1) For real estate transfers: a copy of the real estate transfer contract;

h.2) For capital transfers: a copy of the capital transfer contract and a copy of the investment certificate of the Vietnamese company in which the foreign investor contributes capital, certified by the taxpayer;

h.3) For securities transfers: a copy of the securities sale and purchase contract. Where securities trading takes place without a securities sale and purchase contract, the taxpayer submits a list of transaction data or transaction confirmation documents certified by the custodian bank or securities company using Form No. 01/TNKDCK in Appendix III issued with this Circular;

i) A certified copy of the letter of authorisation where the taxpayer authorises a lawful representative to carry out the procedures for applying the Tax Agreement.

2. Where a dossier requesting tax exemption or reduction under a Tax Agreement was submitted in the previous year, in subsequent years the individual is only required to resubmit the dossier if there is any change related to the labour contract or the certificate of residence already sent to the tax authority.

3. Where, at the time of submitting the dossier requesting tax exemption or reduction under a Tax Agreement, the individual has only submitted to the tax authority the original or a certified copy of the certificate of residence of the country of residence issued by the tax authority for the year immediately preceding the year for which tax exemption or reduction under the Tax Agreement is requested, then within 15 days before the end of the working contract in Vietnam or before the end of the tax year (whichever occurs first), the individual sends the original or a certified copy of the certificate of residence for the tax year corresponding to the year for which tax exemption or reduction under the Tax Agreement is requested, with consular legalisation, to the Vietnamese party signing the contract or paying the income or to the tax authority where the individual is registered for tax payment. Within 03 working days from the date of receipt of the certificate of residence, the Vietnamese party signing the contract or paying the income is responsible for submitting it to the tax authority.

4. Where the certificate of residence has still not been obtained at the above time, the foreign individual is obliged to undertake to send the original or a certified copy of the certificate of residence corresponding to the year for which tax exemption or reduction under the Tax Agreement is requested, with consular legalisation, in the quarter immediately following the end of the tax year.

5. Where the taxpayer fails to provide all the information or documents required for the dossier notifying eligibility for tax exemption or reduction under the Tax Agreement, the taxpayer is responsible for giving a specific explanation in the document using Form No. 01/HTQT in Appendix III issued with this Circular.

Article 77. Tax exemption and reduction dossiers under Tax Agreements for foreign individuals who are Vietnamese residents

To be considered for tax exemption or reduction under a Tax Agreement, the foreign individual sends to the tax authority where the individual is registered for tax payment, or to the Vietnamese party signing the contract or paying the income, a dossier requesting tax exemption or reduction under the Tax Agreement together with the tax declaration dossier of the first declaration. The dossier comprises:

1. A written request using Form No. 01/HTQT in Appendix III issued with this Circular.

2. The original or a certified copy of the certificate of residence of the country of which the person requesting tax exemption or reduction under the Tax Agreement was a resident immediately before coming to Vietnam, issued by the tax authority, with consular legalisation.

3. A copy of the certificate of the organisation (for students, trainees, apprentices, teachers, professors and researchers) or Vietnamese agency related to the activities generating the income for which tax exemption under the Tax Agreement is requested.

4. A certified copy of the letter of authorisation where the taxpayer authorises a lawful representative to carry out the procedures for applying the Tax Agreement.

5. Where the taxpayer fails to provide all the information or documents required for the dossier notifying eligibility for tax exemption or reduction under the Tax Agreement, the taxpayer is responsible for giving a specific explanation in the document using Form No. 01/HTQT in Appendix III issued with this Circular.

Article 78. Tax exemption and reduction dossiers under Tax Agreements for foreign contractors with income arising in Vietnam (except income from international transport and income from foreign reinsurance)

1. To be considered for tax exemption or reduction under a Tax Agreement, the foreign contractor, or the Vietnamese party signing the contract with or paying income to the foreign contractor, sends to the tax authority directly managing the Vietnamese party or the tax authority where the foreign contractor is registered for tax payment a dossier requesting tax exemption or reduction under the Tax Agreement together with the tax declaration dossier of the first declaration; the dossier comprises:

a) A written request using Form No. 01/HTQT in Appendix III issued with this Circular;

b) The original or a certified copy of the certificate of residence issued by the tax authority of the country of residence clearly stating the tax year of residence, with consular legalisation. Where, at the time of submitting the dossier, the foreign contractor does not yet have a certificate of residence corresponding to the year for which tax exemption or reduction under the Tax Agreement is requested, the foreign contractor submits to the tax authority the original or a certified copy of the certificate of residence of the country of residence issued by the tax authority for the year immediately preceding the year of notification of eligibility for tax exemption or reduction under the Tax Agreement, with consular legalisation;

c) A copy of contracts (paper or electronic) signed with organisations and individuals in Vietnam, certified by the taxpayer;

For foreign suppliers, the tax authority considers permitting submission of standard contracts signed with Vietnamese agents and/or individuals, provided that the standard contract contains full information on the service provider, the time and manner of performance, the contract value, the payment method and the obligations and responsibilities of each party, together with a list of service users;

d) A certified copy of the letter of authorisation where the taxpayer authorises a lawful representative to carry out the procedures for applying the Tax Agreement.

2. Where securities trading takes place without a securities sale and purchase contract, the taxpayer submits a list of transaction data or transaction confirmation documents certified by the custodian bank or securities company using Form No. 01/TNKDCK in Appendix III issued with this Circular.

3. For income from capital transfers: the taxpayer additionally submits a copy of the capital transfer contract, and an electronic document or an electronic copy issued from the master register or certified from the original of the Investment Certificate of the Vietnamese company in which the foreign investor contributes capital, certified by the taxpayer.

4. Where foreign government agencies have income eligible for tax exemption under the interest clause of the Tax Agreement: the taxpayer submits a copy of the loan agreement signed between the foreign government agency and the organisation or individual in Vietnam, certified by the taxpayer.

5. Where a dossier requesting tax exemption or reduction under a Tax Agreement was submitted in the previous year, in subsequent years the taxpayer is only required to resubmit the dossier if there is any change related to the economic contract or the certificate of residence already sent to the tax authority.

6. Where, at the time of submitting the dossier requesting tax exemption or reduction under a Tax Agreement, the foreign contractor has only submitted to the tax authority the original or a certified copy of the certificate of residence of the country of residence issued by the tax authority for the year immediately preceding the year for which tax exemption or reduction under the Tax Agreement is requested, then within 15 days before the end of the working contract in Vietnam or before the end of the tax year (whichever occurs first), the foreign contractor sends the original or a certified copy of the certificate of residence, with consular legalisation, for the tax year corresponding to the year for which tax exemption or reduction under the Tax Agreement is requested, to the Vietnamese party signing the contract or paying the income. Within 03 working days from the date of receipt of the certificate of residence, the Vietnamese party signing the contract or paying the income is responsible for submitting the original or certified copy of this certificate of residence to the tax authority.

7. Where the certificate of residence has still not been obtained at the above time, the foreign contractor is obliged to undertake to send the original or a certified copy of the certificate of residence corresponding to the year for which tax exemption or reduction under the Tax Agreement is requested, with consular legalisation, in the quarter immediately following the end of the tax year.

8. Where the taxpayer fails to provide all the information or documents required for the dossier notifying eligibility for tax exemption or reduction under the Tax Agreement, the taxpayer is responsible for giving a specific explanation in the document using Form No. 01/HTQT in Appendix III issued with this Circular.

Article 79. Tax exemption and reduction dossiers under Tax Agreements for income from international transport

1. Time limit for submitting dossiers:

a) For foreign airlines: to be considered for tax exemption or reduction under a Tax Agreement, the foreign airline or its office in Vietnam sends the tax authority a dossier requesting tax exemption or reduction under the Tax Agreement;

b) For foreign carriers: to be considered for tax exemption or reduction under a Tax Agreement, the foreign carrier or its agent sends the tax authority a dossier requesting tax exemption or reduction under the Tax Agreement.

2. Dossier components:

a) A written request using Form No. 01/HTQT in Appendix III issued with this Circular;

b) The original or a certified copy of the certificate of residence of the country of residence issued by the tax authority clearly stating the tax year of residence, with consular legalisation. Where, at the time of submitting the dossier, there is not yet a certificate of residence corresponding to the year for which tax exemption or reduction under the Tax Agreement is requested, the foreign airline or foreign carrier submits to the tax authority the original or a certified copy of the certificate of residence of the country of residence issued by the tax authority for the year immediately preceding the year for which tax exemption or reduction under the Tax Agreement is requested, with consular legalisation;

c) A certified copy of the letter of authorisation where the taxpayer authorises a lawful representative to carry out the procedures for applying the Tax Agreement;

d) Other documents:

d.1) For foreign airlines:

d.1.1) The original or a certified copy of the licence to operate in the Vietnamese market (traffic rights) issued by the Civil Aviation Authority of Vietnam under the Law on Civil Aviation of Vietnam, certified by the taxpayer;

d.1.2) Where a dossier requesting tax exemption or reduction under a Tax Agreement was submitted in the previous year, in subsequent years the taxpayer is only required to resubmit the dossier if there is any change related to the licence to operate in the Vietnamese market (traffic rights) of the Civil Aviation Authority of Vietnam or the certificate of residence already sent to the tax authority;

d.1.3) Where, at the time of submitting the dossier requesting tax exemption or reduction under a Tax Agreement, the foreign contractor has only submitted to the tax authority the original or a certified copy of the certificate of residence of the country of residence issued by the tax authority for the year immediately preceding the year for which tax exemption or reduction under the Tax Agreement is requested, then within 15 days before the end of the working contract in Vietnam or before the end of the tax year (whichever occurs first), the foreign airline's office in Vietnam sends to the tax authority the original or a certified copy of the certificate of residence, with consular legalisation, for the tax year corresponding to the year for which tax exemption or reduction under the Tax Agreement is requested, together with the List of international transport income for ticket sales in the Vietnamese market using Form No. 01-1/HKNN in Appendix III issued with this Circular and the List of international transport income for interchange and code-share arrangements in international air transport using Form No. 01-2/HKNN in Appendix III issued with this Circular for the relevant tax year, as the basis for applying exemption or reduction of corporate income tax on the foreign airline's international transport activities.

d.2) For foreign carriers:

d.2.1) The agent of the foreign carrier in Vietnam or the representative office of the foreign carrier is responsible for keeping records, documents and vouchers as prescribed by law and presenting them at the tax authority's request;

d.2.2) Where, at the time of submitting the dossier requesting tax exemption or reduction under the Agreement, the foreign carrier has only submitted to the tax authority the original or a certified copy of the certificate of residence of the country of residence issued by the tax authority for the year immediately preceding the year for which tax exemption or reduction under the Tax Agreement is requested, then no later than 31 March of the following year, the foreign carrier or its agent sends to the tax authority the original or a certified copy of the certificate of residence, with consular legalisation, corresponding to the year for which tax exemption or reduction under the Agreement is requested;

d.2.3) Where a dossier requesting tax exemption or reduction under a Tax Agreement was submitted in the previous year, in subsequent years the foreign carrier or its agent only needs to notify any change in the information requested in Form No. 01/HTQT of the previous year and provide the documents corresponding to the change;

d.2.4) Where foreign carriers have agents in several localities in Vietnam, or the agents of foreign carriers have branches or representative offices (hereinafter collectively referred to as branches) in several provinces in Vietnam, the foreign carriers or their agents submit the original or a certified copy of the certificate of residence with consular legalisation to the Provincial Tax Office where the agent of the foreign carrier has its head office, and send the original or a certified copy of the certificate of residence with consular legalisation to the Provincial Tax Offices where the foreign carrier has branches.

3. Where the taxpayer fails to provide all the information or documents required for the dossier notifying eligibility for tax exemption or reduction under the Tax Agreement, the taxpayer is responsible for giving a specific explanation in the document using Form No. 01/HTQT in Appendix III issued with this Circular.

Article 80. Tax exemption and reduction dossiers under Tax Agreements for income from foreign reinsurance

Foreign reinsurers directly submit dossiers requesting application of the Tax Agreement for each year for all reinsurance contracts they have signed or expect to sign in that year. Foreign reinsurers may authorise tax procedure service providers or any organisation or individual in Vietnam to submit the dossiers. In that case, foreign reinsurers submit 02 request dossiers to the tax authority: a provisional request dossier and an official request dossier. Specifically:

1. For the provisional request dossier: 05 days before signing the contract, 05 days after performing the contract or 05 days before payment, whichever occurs first, foreign reinsurers are responsible for submitting the provisional request dossier together with related documents to the tax authority. Foreign reinsurers with representative offices in Vietnam submit the dossier at the Provincial Tax Office where the representative office is located. For foreign reinsurers without representative offices in Vietnam:

a) Where foreign reinsurers submit the dossier directly: at the Provincial Tax Office where the first Vietnamese reinsurance company with which they expect to sign a contract is located;

b) Where foreign reinsurers authorise a lawful representative in Vietnam (a tax procedure service provider, an audit company or the first Vietnamese reinsurance company with which they expect to sign a contract, etc.), the dossier is submitted at the Provincial Tax Office where the lawful representative is registered for tax payment;

c) The provisional request dossier comprises: the provisional written request using Form No. 01/TBH-TB in Appendix III issued with this Circular; the original or a certified copy of the certificate of residence issued by the tax authority of the country of residence, with consular legalisation (for the year immediately preceding the year of submission of the provisional request dossier); the list of reinsurance contracts signed or expected to be signed using Form No. 01-1/TBH-TB in Appendix III issued with this Circular; and a certified copy of the letter of authorisation where the taxpayer authorises a lawful representative to carry out the procedures for applying the Tax Agreement.

Where the taxpayer fails to provide all the information or documents required for the dossier notifying eligibility for tax exemption or reduction under the Tax Agreement, the taxpayer is responsible for giving a specific explanation in the (provisional) written request using Form No. 01/TBH-TB in Appendix III issued with this Circular.

2. For the official request dossier: within the first quarter of the following year, foreign reinsurers are responsible for submitting the official request dossier together with related documents to the tax authority, in the same way as for the provisional request dossier. The official request dossier comprises:

a) The official written request using Form No. 02/TBH-TB in Appendix III issued with this Circular;

b) The original or a certified copy of the certificate of residence issued by the tax authority of the country of residence, with consular legalisation, for that tax year;

c) Copies of the reinsurance contracts performed during the year certified by the taxpayer (including contracts in the plan and contracts outside the plan already sent to the tax authority) but not yet submitted to the tax authority;

d) The list of reinsurance contracts performed using Form No. 02-1/TBH-TB in Appendix III issued with this Circular.

e) A certified copy of the letter of authorisation where the taxpayer authorises a lawful representative to carry out the procedures for applying the Tax Agreement;

At the time of submitting the official request dossier, the taxpayer classifies the contracts and sends a list of contracts by type (with certain indicators); for each type of contract, only one copy certified by the taxpayer is sent as a sample.

Where the taxpayer fails to provide all the information or documents required for the dossier notifying eligibility for tax exemption or reduction under the Tax Agreement, the taxpayer is responsible for giving a specific explanation in the (official) written request using Form No. 02/TBH-TB in Appendix III issued with this Circular.

Article 81. Tax exemption and reduction dossiers under international treaties other than Tax Agreements or agreements and commitments of the Government of Vietnam

1. Where foreign or Vietnamese organisations or individuals register to declare and pay tax directly with the tax authority:

a) To be considered for tax exemption or reduction, the foreign or Vietnamese organisation or individual sends to the tax authority where it is registered for tax a dossier requesting tax exemption or reduction comprising:

a.1) A written request using Form No. 01/DUQT in Appendix III issued with this Circular, certified by the agency proposing the conclusion of, accession to or leading the implementation of the international treaty (except international treaties proposed for signing by the Ministry of Finance) or the agreement or commitment of the Government of Vietnam;

a.2) A certified copy of the international treaty (except international treaties already published in the National Database on International Treaties) or the agreement or commitment of the Government of Vietnam with foreign agencies or organisations;

a.3) A copy of the contract generating the income/revenue for which tax exemption or reduction is requested under the international treaty or the agreement or commitment of the Government of Vietnam, certified by the applicant or authorised representative;

a.4) A summary of the contract certified by the applicant or authorised representative. The contract summary includes: the name of the contract and the names of its clauses, the scope of work of the contract and the tax obligations under the contract;

a.5) A certified copy of the letter of authorisation where the applicant authorises a Vietnamese organisation or individual to carry out the procedures for requesting tax exemption or reduction. The letter of authorisation must bear the full signatures of the representatives of both parties.

b) Where, owing to the specific nature of the transaction, the applicant cannot provide a contract with the Vietnamese party, the applicant submits documents of equivalent value to the contract and gives a specific explanation in the written request using Form No. 01/DUQT.

2. Where foreign or Vietnamese organisations or individuals do not register to declare and pay tax directly with the tax authority:

a) For foreign organisations and individuals:

a.1) To be considered for tax exemption or reduction, the applicant sends to the Vietnamese party a dossier requesting tax exemption or reduction comprising:

a.1.1) A written request using Form No. 01/DUQT in Appendix III issued with this Circular, certified by the agency proposing the conclusion of, accession to or leading the implementation of the international treaty (except international treaties proposed for signing by the Ministry of Finance) or the agreement or commitment of the Government of Vietnam;

a.1.2) A copy of the international treaty (except international treaties already published in the National Database on International Treaties) or the agreement or commitment of the Government of Vietnam with foreign agencies or organisations;

a.1.3) A copy of the contract generating the income/revenue for which tax exemption or reduction is requested under the international treaty or the agreement or commitment of the Government of Vietnam, certified by the applicant or authorised representative;

a.1.4) A summary of the contract certified by the applicant or authorised representative. The contract summary includes: the name of the contract and the names of its clauses, the scope of work of the contract and the tax obligations under the contract;

a.1.5) A certified copy of the letter of authorisation where the applicant authorises a Vietnamese organisation or individual to carry out the procedures for requesting tax exemption or reduction. The letter of authorisation must bear the full signatures of the representatives of both parties.

a.2) Where, owing to the specific nature of the transaction, the applicant cannot provide a contract with the Vietnamese party, the applicant submits documents of equivalent value to the contract and gives a specific explanation in the written request for tax exemption or reduction.

b) For the Vietnamese party:

Within 03 working days from receipt of the applicant's dossier requesting tax exemption or reduction, the Vietnamese party is obliged to send the taxpayer's dossier requesting tax exemption or reduction to the tax authority where the Vietnamese party is registered for tax.

Article 82. Order and procedures for handling and deciding on tax exemption and reduction

1. For tax exemption and reduction dossiers where the taxpayer self-determines the amount of tax exemption or reduction:

Where the tax authority's System determines that the tax exemption or reduction dossier is eligible for automatic tax exemption or reduction, the system automatically checks and compares the information in the taxpayer's dossier with the tax administration database and legal regulations to determine the amount eligible for tax exemption or reduction and the amount not eligible. The tax authority is not required to return the results of handling the tax exemption or reduction dossier under Clause 6 of this Article.

2. For tax exemption and reduction dossiers of taxpayers where the tax authority determines the amount of tax exemption or reduction or the income eligible for tax exemption or reduction:

The tax authority, based on the taxpayer's tax exemption or reduction dossier and the tax administration information system, reviews and compares the information declared in the dossier with the tax administration information system and legal regulations to determine the persons and cases eligible for tax exemption or reduction, specifically:

a) Where the dossier falls within the persons and cases eligible for tax exemption or reduction, the tax authority compares the tax requested for exemption or reduction (if any) in the dossier with the amount payable of the corresponding item requested for exemption or reduction on the application;

b) Where the information declared in the written request for tax exemption or reduction does not match the information in the taxpayer's tax exemption or reduction dossier, or does not match the tax authority's management information, so that the tax authority has insufficient information to determine whether the taxpayer's dossier falls within the persons and cases eligible for tax exemption or reduction, the tax authority prepares a Notice requesting explanation or supplementation of information and documents using Form No. 01/TB-BSTT-NNT in Appendix V issued with this Circular and sends it to the taxpayer within 03 working days from the date the tax authority receives the taxpayer's tax exemption or reduction dossier.

Within 10 working days from the date the tax authority issues the Notice, the taxpayer is responsible for sending a written explanation or supplementation of information and documents as requested in the tax authority's Notice.

Where the deadline in the tax authority's Notice expires but the taxpayer has not explained or supplemented the tax exemption or reduction dossier, or has sent a written explanation or supplementation that is insufficient for the tax authority to determine the tax exemption or reduction, the tax authority issues a Notice of non-eligibility for tax exemption or reduction using Form No. 04/MGTH in Appendix III issued with this Circular to the taxpayer.

The period from the date the tax authority issues the Notice requesting explanation or supplementation of information and documents until the date the tax authority receives the taxpayer's written explanation or supplementation (or until the deadline in the tax authority's Notice expires without explanation or supplementation by the taxpayer) is not counted in the tax authority's time limit for handling the tax exemption or reduction dossier;

c) Where the Tax Administration Information System determines that the tax dossier with tax exemption or reduction content is high-risk, the tax authority notifies the taxpayer that the tax exemption or reduction content is subject to inspection under Article 88 of this Circular. The tax authority issues a Notice transferring the dossier to inspection using Form No. 07/MGTH in Appendix III issued with this Circular to the taxpayer within 10 days from the date of receipt of the tax exemption or reduction dossier;

d) Where the Tax Administration Information System determines that the tax exemption or reduction dossier is eligible for automatic handling, the system automatically checks and compares the information in the taxpayer's dossier with the tax administration database, determines the income or tax eligible for tax exemption or reduction and the income or tax not eligible, and returns the results under Point a, Clause 6 of this Article.

3. Where the taxpayer requests tax exemption or reduction in the tax declaration dossier and the tax authority determines the amount of tax exemption or reduction:

a) The tax authority, based on the information requesting tax exemption or reduction declared by the taxpayer in the tax declaration dossier, compares it with the Tax Administration Information System and legal regulations to determine the amount eligible for tax exemption or reduction and the amount not eligible, and returns the results under Point b, Clause 6 of this Article;

b) Where the information requesting tax exemption or reduction in the taxpayer's tax declaration dossier does not match the information in the papers proving eligibility for tax exemption or reduction, does not match the Tax Administration Information System, or is insufficient for the tax authority to determine the amount eligible and not eligible for tax exemption or reduction, the tax authority prepares a Notice requesting explanation or supplementation of information and documents using Form No. 01/TB-BSTT-NNT in Appendix V issued with this Circular and sends it to the taxpayer within 03 working days from the date the tax authority receives the dossier; specifically for registration fees (except for houses and land), the Notice requesting explanation or supplementation is issued no later than the next working day from the date the tax authority receives the dossier. Within 10 working days from the date the tax authority issues the Notice, the taxpayer is responsible for sending a written explanation or supplementation of information and documents as requested in the Notice to the tax authority.

Where the taxpayer submits the dossier under the inter-agency one-stop-shop mechanism via the Information transfer slip and document determining financial obligations, within 03 working days the tax authority prepares a Notice requesting provision of information to determine financial obligations using Form No. 01/CCTT-ĐĐTCQ in Appendix V issued with this Circular and sends it to the agency receiving dossiers under the inter-agency one-stop-shop mechanism. That agency provides the supplementary information no later than 05 working days from the date of receipt of the tax authority's written request.

Where the deadline in the tax authority's Notice expires but the taxpayer has not explained or supplemented, or has sent a written explanation or supplementation that is insufficient for the tax authority to determine the tax exemption or reduction, the tax authority issues a Notice of non-eligibility for tax exemption or reduction using Form No. 04/MGTH in Appendix III issued with this Circular to the taxpayer or sends it to the agency receiving dossiers under the inter-agency one-stop-shop mechanism, where the dossier was submitted under that mechanism.

The period from the date the tax authority issues the Notice requesting explanation or supplementation of information and documents until the date the tax authority receives the taxpayer's written explanation or supplementation or that of the agency receiving dossiers under the inter-agency one-stop-shop mechanism (or until the deadline in the tax authority's Notice expires without explanation or supplementation by the taxpayer) is not counted in the tax authority's time limit for handling the tax exemption or reduction dossier;

c) Where the Tax Administration Information System determines that the tax dossier with tax exemption or reduction content is high-risk, Point c, Clause 2 of this Article applies;

d) Where the Tax Administration Information System determines that the tax exemption or reduction dossier is eligible for automatic handling, Point d, Clause 2 of this Article applies.

4. Where the competent agency or person determines the persons and cases eligible for tax exemption or reduction and records them in the Information transfer slip and document determining financial obligations transferred to the tax authority:

a) The tax authority reviews and compares the information in the Information transfer slip and document determining financial obligations with the Tax Administration Information System and legal regulations. Where the Information transfer slip and document determining financial obligations does not match the tax administration information system or is insufficient for the tax authority to calculate the amount of tax exemption or reduction as prescribed, within 03 working days from the date of receipt of the Information transfer slip and document determining financial obligations, the tax authority sends a written request for provision of information to determine financial obligations using Form No. 01/CCTT-ĐĐTCQ in Appendix V issued with this Circular to the competent agency or person that transferred them, requesting supplementary information. The competent agency or person preparing the Information transfer slip and document determining financial obligations provides the supplementary information no later than 05 working days from the date of receipt of the tax authority's written request.

The period from the date the tax authority issues the written request for information until the date the tax authority receives the competent agency's or person's written information is not counted in the tax authority's time limit for handling the tax exemption or reduction dossier.

b) Where the Information transfer slip and document determining financial obligations contains full information on the persons and cases eligible for tax exemption or reduction for the tax authority to calculate the amount of tax exemption or reduction under law, the tax authority calculates the amount of tax exemption or reduction, records it in the Payment notice and returns the results to the taxpayer under Point b, Clause 6 of this Article.

5. For tax exemption and reduction dossiers under Tax Agreements or other international treaties:

a) Within 30 working days from the date stated on the notice of receipt of the tax exemption or reduction dossier under a Tax Agreement or other international treaty, the tax authority compares the information on the income for which tax exemption or reduction is requested with the relevant information in the taxpayer's dossier, the provisions of the Tax Agreement or other international treaty, relevant laws and the tax authority's tax administration information, ensuring that tax exemption or reduction is in accordance with the Tax Agreement or other international treaty. Where the dossier lacks information, the tax authority sends a Notice requesting supplementation of information using Form No. 01/TB-BSTT-NNT in Appendix V issued with this Circular for the taxpayer to explain or supplement information and documents as prescribed within 10 working days from the date the tax authority issues the Notice of receipt of the dossier. The period from the date the tax authority issues the Notice requesting explanation or supplementation of information and documents until the date the tax authority receives the taxpayer's written explanation or supplementation (or until the deadline in the tax authority's Notice expires without explanation or supplementation by the taxpayer) is not counted in the tax authority's time limit for handling the tax exemption or reduction dossier. Where it is determined that the taxpayer is not eligible for tax exemption or reduction under the Tax Agreement or other international treaty, the tax authority sends the taxpayer a Notice using Form No. 03-1/MGTH in Appendix III issued with this Circular.

The taxpayer is responsible for declaring accurately, truthfully and fully the contents of the tax exemption or reduction dossier under the Tax Agreement or other international treaty. Where inspection reveals that the taxpayer is not eligible for tax exemption or reduction under the Tax Agreement or other international treaty, the taxpayer is responsible for fulfilling its tax payment obligations as prescribed;

b) Where the Tax Administration Information System determines that the tax dossier with tax exemption or reduction content is high-risk, Point c, Clause 2 of this Article applies.

6. Returning results of handling tax exemption and reduction dossiers

a) Where the tax authority directly receives the taxpayer's tax exemption or reduction dossier

a.1) Issues a Decision on tax exemption or reduction using Form No. 03/MGTH in Appendix III issued with this Circular where the case is eligible for tax exemption or reduction and there is an amount of tax exemption or reduction;

a.2) Issues a Notice of non-eligibility for tax exemption or reduction using Form No. 04/MGTH in Appendix III issued with this Circular, clearly stating the reasons, where the case is not eligible for tax exemption or reduction;

a.3) Issues a Notice using Form No. 03-2/MGTH in Appendix III issued with this Circular on eligibility or non-eligibility for personal income tax exemption for foreign experts implementing programmes and projects funded by non-refundable ODA in Vietnam and foreign non-governmental programmes and projects in Vietnam, and for Vietnamese individuals working at representative offices of international organisations of the United Nations system in Vietnam, in the cases specified in Clauses 1, 2 and 3, Article 75 of this Circular.

b) Where the tax authority receives the taxpayer's tax declaration dossier containing information requesting tax exemption or reduction, or the Information transfer slip and document determining financial obligations transferred by the competent agency or person determining the persons and cases eligible for tax exemption or reduction:

b.1) The tax authority issues a Payment notice in the form specified at item 4 of Appendix V issued with this Circular and a Payment notice under the law on land use levies and land rent for cases eligible for tax exemption or reduction within the time limits specified at Point b, Clause 2, Article 16 and Point b, Clause 2, Article 17 of Decree No. 252/2026/ND-CP. For exemption or reduction of non-agricultural land use tax of organisations, the tax authority issues a Decision on tax exemption or reduction using Form No. 03/MGTH in Appendix III issued with this Circular;

b.2) Issues a Notice of non-eligibility for tax exemption or reduction using Form No. 04/MGTH in Appendix III issued with this Circular, clearly stating the reasons, where the case is not eligible for tax exemption or reduction, except the case specified in Clause 4 of this Article.

c) For tax exemptions under Point a, Clause 3, Article 71 of this Circular: the tax authority, based on the data in the Tax Administration Information System, determines the persons eligible for tax exemption and issues a Decision on the list of households and individuals eligible for tax exemption using Form No. 05/MGTH in Appendix III issued with this Circular as prescribed, publishes it on the tax authority's web portal and sends notices to the exempt taxpayers;

d) For tax exemptions and reductions under Point b, Clause 3, Article 71 of this Circular, the tax authority issues a Decision on the list of taxpayers eligible for tax exemption or reduction using Form No. 05/MGTH in Appendix III issued with this Circular as prescribed, based on the list proposed by the commune-level People's Committee;

dd) For tax exemptions and reductions under Point c, Clause 1, Article 65 of this Circular, the tax authority issues a Notice using Form No. 03-1/MGTH in Appendix III issued with this Circular where it determines that the taxpayer is not eligible for tax exemption or reduction under the Tax Agreement or other international treaty.

Article 83. Order and procedures for recovery of exempted and reduced tax

1. For tax exemptions and reductions self-determined by the taxpayer in the tax declaration dossier:

a) Where the taxpayer discovers that it has self-determined the conditions, income or tax eligible for exemption or reduction not in accordance with regulations, it makes a supplementary declaration to adjust the erroneous information as prescribed. The taxpayer must pay into the State budget the amount of tax exempted or reduced not in accordance with regulations and the corresponding late payment interest (if any) under Article 16 of the Law on Tax Administration, Article 26 of Decree No. 252/2026/ND-CP and Article 39 of this Circular;

b) Where an inspection at the tax authority's office or at the taxpayer's premises reveals that the taxpayer has self-determined the conditions, income or tax eligible for exemption or reduction not in accordance with regulations, the tax authority issues a Decision on recovery of exempted or reduced tax using Form No. 03-3/MGTH in Appendix III issued with this Circular and handles it as prescribed;

c) Where a competent state agency, through inspection or audit, detects or makes recommendations regarding the taxpayer's determination of conditions, income or tax eligible for exemption or reduction not in accordance with regulations, the tax authority of the place where the exemption or reduction arose issues a Decision on recovery of exempted or reduced tax using Form No. 03-3/MGTH in Appendix III issued with this Circular and handles it as prescribed.

2. For tax exemptions and reductions where the tax authority or competent agency determines the persons and cases eligible:

a) Where the taxpayer itself determines that it no longer satisfies the conditions for tax exemption or reduction under law, it sends a written request for recovery of the exempted or reduced tax using Form No. 03-4/MGTH in Appendix III issued with this Circular to the tax authority that issued the Decision on tax exemption or reduction.

The tax authority issues a Decision on recovery of exempted or reduced tax using Form No. 03-3/MGTH in Appendix III issued with this Circular, or adjusts the Payment notices already issued, or issues a Payment notice where none has been issued previously, within 07 working days from the date of receipt of the taxpayer's written request. The taxpayer pays the exempted or reduced tax to be recovered, late payment interest, amounts equivalent to late payment interest and additional revenues as prescribed by law;

b) Where the tax authority or a competent state agency discovers that a taxpayer has been granted tax exemption or reduction for which the tax authority determined the persons and cases eligible but does not satisfy the conditions for tax exemption or reduction, the tax authority of the place where the exemption or reduction arose determines the exempted or reduced tax to be recovered, or calculates it based on information on recovery of exempted or reduced tax transferred by the competent agency or person, and issues a Decision on recovery of exempted or reduced tax using Form No. 03-3/MGTH in Appendix III issued with this Circular, or adjusts the Payment notices already issued, or issues a Payment notice where none has been issued previously. The taxpayer pays the exempted or reduced tax to be recovered, late payment interest, amounts equivalent to late payment interest and additional revenues as prescribed by law;

c) Where the competent agency or person determines the persons and cases eligible for tax exemption or reduction, the tax authority, based on information on recovery of exempted or reduced tax transferred by the competent agency or person, adjusts the Payment notices already issued or issues a Payment notice where none has been issued previously. The taxpayer pays the exempted or reduced tax to be recovered, late payment interest, amounts equivalent to late payment interest and additional revenues as prescribed by law.

Section 2. Freezing of tax debts, payment of tax debts in instalments and write-off of tax debts

Article 84. Order, procedures and dossiers for freezing of tax debts

1. Order, procedures and dossiers for freezing of tax debts:

a) The order, procedures and dossiers for freezing of tax debts in the cases specified at Points a, b, c, d and dd, Clause 1, Article 20 of the Law on Tax Administration are as follows:

a.1) When the complete dossier for freezing of tax debts under Point a.2, Clause 1 of this Article is available, the head of the directly managing tax authority or the tax authority managing the State budget revenue issues a debt freezing decision using Form No. 01/KN in Appendix IV issued with this Circular for the tax debts to be frozen under Clause 4, Article 34 of Decree No. 252/2026/ND-CP;

a.2) Dossiers for freezing of tax debts:

a.2.1) For taxpayers specified at Point a, Clause 1, Article 20 of the Law on Tax Administration: a copy of the death certificate, death notice or papers replacing the death notice under the law on civil status, or the court decision declaring a person dead, missing or lacking civil act capacity, or the deceased status of the individual in the national population database;

a.2.2) For taxpayers specified at Point b, Clause 1, Article 20 of the Law on Tax Administration: information that the taxpayer is undergoing dissolution procedures on the national business registration information system but has not completed them;

a.2.3) For taxpayers specified at Point c, Clause 1, Article 20 of the Law on Tax Administration: a copy of the competent Court's Notice of acceptance of the petition for bankruptcy proceedings, or the Court's written request for freezing of tax debts during the period in which the Court accepts the petition for recovery proceedings, sent to the tax authority under the law on recovery and bankruptcy;

a.2.4) For taxpayers specified at Point d, Clause 1, Article 20 of the Law on Tax Administration: the tax authority's information that the taxpayer is not operating at its registered address;

a.2.5) For taxpayers specified at Point dd, Clause 1, Article 20 of the Law on Tax Administration: information on, or a copy of, the competent authority's decision revoking the business registration certificate, enterprise registration certificate, cooperative registration certificate, cooperative group registration certificate, business household registration certificate, establishment and operation licence, practising licence, branch or representative office operation registration certificate, or business location registration certificate, or the registration or request for termination of confirmation of notification or registration of e-commerce activities, of the competent authority.

b) The order, procedures and dossiers for freezing of tax debts in the cases eligible under Point e, Clause 1, Article 20 of the Law on Tax Administration are as follows:

b.1) Upon receiving a written confirmation from the competent state management agency, at the taxpayer's request, that the taxpayer's rights to exploit and use land or minerals are restricted, where the document does not clearly show the contents specified at Point a, Clause 2, Article 34 of Decree No. 252/2026/ND-CP, within 03 working days from the date of receipt of the document, the directly managing tax authority or the tax authority managing the State budget revenue must give written notice using Form No. 01/KNĐKS in Appendix IV issued with this Circular to the competent state management agency requesting supplementary information;

b.2) Where the written confirmation contains all the contents specified at Point a, Clause 2, Article 34 of Decree No. 252/2026/ND-CP, within 07 working days from the date of receipt of the written confirmation of the competent state management agency, the tax authority issues a Notice of ineligibility for freezing of tax debts using Form No. 02/KNĐKS in Appendix IV issued with this Circular where the case is not eligible, or a Decision on the freezing of tax debts using Form No. 03/KNĐKS in Appendix IV issued with this Circular where the case is eligible, and sends it to the taxpayer;

b.3) The dossier for freezing of tax debts comprises:

b.3.1) A document of the competent state agency confirming that the taxpayer's rights to exploit and use land or minerals granted or allocated to it are restricted for reasons attributable to the competent state agency;

b.3.2) Other relevant documents (if any).

b.4) The tax authority does not calculate late payment interest on the tax debts frozen under the Decision on the freezing of tax debts from the date the taxpayer's rights to exploit and use land or minerals are restricted for reasons attributable to the competent state agency, as stated in the competent state agency's written confirmation.

2. Order and procedures for adjusting the frozen tax debts:

a) Where the taxpayer has a Decision on the freezing of tax debts and the tax authority has grounds to determine that the frozen tax debts have decreased compared with the decision issued, the head of the tax authority issues a Decision adjusting the frozen tax debts using Form No. 01/ĐCKN in Appendix IV issued with this Circular.

The tax authority calculates late payment interest in full on the decrease in frozen tax debts (if any) from the expiry of the prescribed tax payment deadline;

b) Where the taxpayer has a Decision on the freezing of tax debts and the tax authority has grounds to determine that additional tax debts are eligible for freezing beyond the frozen tax debts, the head of the tax authority issues a freezing Decision for the additional tax debts using Form No. 01/KN in Appendix IV issued with this Circular.

3. Order, procedures and dossiers for terminating the effect of a Decision on the freezing of tax debts:

a) The order, procedures and dossiers for terminating the effect of a Decision on the freezing of tax debts in the cases specified at Points a, b, c, d, dd and e, Clause 6, Article 34 of Decree No. 252/2026/ND-CP are as follows:

a.1) Where the tax authority has issued a Decision on the freezing of tax debts for the taxpayer and has a complete dossier to determine that the taxpayer falls within the cases of termination of the effect of the Decision on the freezing of tax debts under Article 34 of Decree No. 252/2026/ND-CP, the head of the tax authority directly managing the taxpayer or the tax authority managing the State budget revenue issues a Decision terminating the effect of the Decision on the freezing of tax debts using Form No. 02/KN in Appendix IV issued with this Circular;

a.2) The dossier for terminating the effect of a Decision on the freezing of tax debts is a copy of the Decision on the freezing of tax debts issued and, depending on each case of termination, the following accompanying documents:

a.2.1) For termination of the effect of a Decision on the freezing of tax debts under Point a, Clause 6, Article 34 of Decree No. 252/2026/ND-CP, the accompanying documents comprise: information in the tax authority's database that the taxpayer whose tax debts were frozen has resumed production and business, or a copy of the record of confirmation with the local government that the taxpayer whose debts were frozen has resumed production and business;

a.2.2) For termination of the effect of a Decision on the freezing of tax debts under Point b, Clause 6, Article 34 of Decree No. 252/2026/ND-CP, the accompanying documents comprise: information in the tax authority's database on the establishment of a new enterprise or production or business establishment by the individual, business individual, household representative, business household owner, private enterprise owner or individual owner of a single-member limited liability company of the taxpayer whose debts were frozen;

a.2.3) For termination of the effect of a Decision on the freezing of tax debts under Point c, Clause 6, Article 34 of Decree No. 252/2026/ND-CP, the accompanying documents comprise: a copy of the Court's decision annulling the decision declaring a person dead, missing or lacking civil act capacity as prescribed;

a.2.4) For termination of the effect of a Decision on the freezing of tax debts under Point d, Clause 6, Article 34 of Decree No. 252/2026/ND-CP, the accompanying documents comprise: dossiers and documents proving that the taxpayer is eligible for write-off of tax debts under Clause 2, Article 85 of this Circular;

a.2.5) For termination of the effect of a Decision on the freezing of tax debts under Point dd, Clause 6, Article 34 of Decree No. 252/2026/ND-CP, the accompanying documents comprise: a copy of the Judge's decision recognising the Resolution of the Creditors' Meeting approving the business recovery plan or the Judge's Decision suspending the recovery proceedings under the Law on Recovery and Bankruptcy; or a copy of the Chief Justice's Decision not to open bankruptcy proceedings or the Chief Justice's Decision suspending bankruptcy proceedings;

a.2.6) For termination of the effect of a Decision on the freezing of tax debts under Point e, Clause 6, Article 34 of Decree No. 252/2026/ND-CP, the accompanying documents comprise: information on payment into the State budget or other information, dossiers and documents proving that the taxpayer no longer owes the frozen tax debts.

a.3) The tax authority calculates late payment interest in full on the frozen tax debts from the expiry of the prescribed tax payment deadline, except where the taxpayer's debts were frozen under Point e, Clause 1, Article 20 of the Law on Tax Administration.

b) The order, procedures and dossiers for terminating the effect of a Decision on the freezing of tax debts in the case specified at Point g, Clause 6, Article 34 of Decree No. 252/2026/ND-CP:

b.1) Where the tax authority has issued a Decision on the freezing of tax debts for the taxpayer but receives a document of the competent state agency stating that the taxpayer may continue to exploit and use land or minerals, the head of the tax authority issues a Decision terminating the effect of the Decision on the freezing of tax debts using Form No. 04/KNĐKS in Appendix IV issued with this Circular;

b.2) The dossier for terminating the effect of the Decision on the freezing of tax debts:

b.2.1) A copy of the Decision on the freezing of tax debts issued;

b.2.2) A document of the Ministry of Agriculture and Environment or its specialised agency performing the task of granting mineral exploitation rights, or of the People's Committee at any level or a specialised agency of the provincial People's Committee performing the task of granting rights to exploit and use land and minerals, stating that the taxpayer may continue to exploit minerals or use land;

b.2.3) Other relevant documents (if any).

b.3) After issuing the Decision terminating the effect of the Decision on the freezing of tax debts, the tax authority calculates late payment interest from the date the taxpayer may continue to exploit minerals or use land under the competent state agency's written confirmation;

b.4) The tax authority sends the Decision terminating the effect of the Decision on the freezing of tax debts to the taxpayer and to the Ministry of Agriculture and Environment or its specialised agency performing the task of granting mineral exploitation rights, or the People's Committee at any level or a specialised agency of the provincial People's Committee performing the task of granting rights to exploit and use land and minerals, within 05 working days from the date of issue of the Decision.

Article 85. Order, procedures and dossiers for write-off of tax debts and reinstatement of written-off tax debts

1. Order of handling dossiers for write-off of tax debts:

a) For tax debt write-off dossiers prepared by the Grassroots Tax Office and sent to the Provincial Tax Office, the Provincial Tax Office appraises the dossier:

a.1) Where the case is not eligible for write-off of tax debts, the Provincial Tax Office notifies the Grassroots Tax Office using Form No. 02/XOANO in Appendix IV issued with this Circular;

a.2) Where the case is eligible for write-off of tax debts but the dossier is incomplete, the Provincial Tax Office notifies the Grassroots Tax Office to supplement the dossier using Form No. 03/XOANO in Appendix IV issued with this Circular;

a.3) Where the case is eligible for write-off of tax debts and the dossier is complete, the Provincial Tax Office follows the order specified at Point c of this Clause.

b) For tax debt write-off dossiers prepared by the Provincial Tax Office, the Large Enterprise Tax Sub-Department or the E-commerce Tax Sub-Department, the Provincial Tax Office, the Large Enterprise Tax Sub-Department or the E-commerce Tax Sub-Department follows the order specified at Point c of this Clause;

c) For tax debt write-off dossiers sent by the Grassroots Tax Office or prepared by the Provincial Tax Office, the Large Enterprise Tax Sub-Department or the E-commerce Tax Sub-Department itself that are eligible for write-off of tax debts and complete, based on the competence to write off tax debts under Clause 4, Article 35 of Decree No. 252/2026/ND-CP, the Provincial Tax Office, the Large Enterprise Tax Sub-Department or the E-commerce Tax Sub-Department handles the dossier in the following order:

c.1) For tax debts within the write-off competence of the Head of the Provincial Tax Office, the Director of the Large Enterprise Tax Sub-Department or the Director of the E-commerce Tax Sub-Department, the Provincial Tax Office, the Large Enterprise Tax Sub-Department or the E-commerce Tax Sub-Department issues a Decision on write-off of tax debts using Form No. 05/XOANO in Appendix IV issued with this Circular;

c.2) For tax debts within the write-off competence of the Chairperson of the provincial People's Committee, the Provincial Tax Office prepares a written proposal and a draft decision on write-off of tax debts using Form No. 04/XOANO in Appendix IV issued with this Circular, together with the dossier, and sends them to the provincial People's Committee for consideration and decision;

c.3) For tax debts within the write-off competence of the Director General of the Tax Department or the Minister of Finance, the Provincial Tax Office, the Large Enterprise Tax Sub-Department or the E-commerce Tax Sub-Department prepares the dossier and sends it to the Tax Department for consideration and handling in the order specified at Point d of this Clause.

d) For dossiers sent by the Provincial Tax Office, the Large Enterprise Tax Sub-Department or the E-commerce Tax Sub-Department, the Tax Department appraises the dossier:

d.1) Where the case is not eligible for write-off of tax debts, the Tax Department notifies the Provincial Tax Office, the Large Enterprise Tax Sub-Department or the E-commerce Tax Sub-Department using Form No. 02/XOANO in Appendix IV issued with this Circular;

d.2) Where the case is eligible for write-off of tax debts but the dossier is incomplete, the Tax Department notifies the Provincial Tax Office, the Large Enterprise Tax Sub-Department or the E-commerce Tax Sub-Department to supplement the dossier using Form No. 03/XOANO in Appendix IV issued with this Circular;

d.3) Where the case is eligible for write-off of tax debts and the dossier is complete:

d.3.1) Where within the write-off competence of the Director General of the Tax Department, the Tax Department issues a Decision on write-off of tax debts using Form No. 06/XOANO in Appendix IV issued with this Circular;

d.3.2) Where within the write-off competence of the Minister of Finance, the Tax Department drafts a decision on write-off of tax debts using Form No. 07/XOANO in Appendix IV issued with this Circular and submits it to the Ministry of Finance for consideration and decision.

2. Dossiers for write-off of tax debts:

a) A written request using Form No. 01/XOANO in Appendix IV issued with this Circular;

For write-off of debts of individuals, business individuals, household heads, business household owners, private enterprises and single-member limited liability companies owned by individuals, the written request must additionally include: the full name and identity card or passport number or other lawful personal identification of the individual, business individual, household head, business household owner, private enterprise owner or individual owner of the single-member limited liability company;

b) Depending on each case of debt write-off, the accompanying documents comprise:

b.1) For individuals who have died or been declared dead by a Court under Point a, Clause 1, Article 21 of the Law on Tax Administration, the accompanying documents comprise:

b.1.1) A copy of the death certificate, death notice or the court decision declaring a person dead, or papers replacing the death notice under the law on civil status registration and management, or the deceased status of the individual in the national population database;

b.1.2) A copy of a document certified by the commune-level People's Committee of the last place of residence of the deceased that the deceased has no assets, including inherited assets;

b.2) For individuals declared by a Court to lack civil act capacity under Point a, Clause 1, Article 21 of the Law on Tax Administration, the accompanying documents are as follows:

b.2.1) A copy of the Court's decision declaring the loss of civil act capacity;

b.2.2) A copy of a document prepared by the guardian and certified by the commune-level People's Committee of the place of residence of the individual lacking civil act capacity that the individual has no assets, including inherited assets.

b.3) For enterprises and cooperatives declared bankrupt under Point b, Clause 1, Article 21 of the Law on Tax Administration, the accompanying documents are as follows:

b.3.1) A copy of the decision declaring the bankruptcy of the enterprise or cooperative;

b.3.2) A copy of the enforcement officer's asset distribution documents showing the tax debts recovered or not recovered;

b.3.3) A copy of the civil judgment enforcement agency's decision suspending the enforcement of the bankruptcy declaration decision.

b.4) For debts of tax, late payment interest and fines more than 10 years old under Point c, Clause 1, Article 21 of the Law on Tax Administration, the accompanying documents are as follows:

b.4.1) A document of the directly managing tax authority requesting the business registration authority or competent state agency to revoke the business registration certificate, enterprise registration certificate, cooperative registration certificate, cooperative group registration certificate, business household registration certificate, establishment and operation licence, practising licence, branch or representative office operation registration certificate, or business location registration certificate, or the registration or request for termination of confirmation of notification or registration of e-commerce activities, of the competent authority;

b.4.2) Information on, or a copy of, the decision revoking the business registration certificate, enterprise registration certificate, cooperative registration certificate, cooperative group registration certificate, business household registration certificate, establishment and operation licence, practising licence, branch or representative office operation registration certificate, or business location registration certificate, or the registration or request for termination of confirmation of notification or registration of e-commerce activities, of the competent authority;

b.4.3) Copies of Decisions on enforcement of administrative decisions on tax administration or dossiers proving that enforcement measures have been applied to the taxpayer;

b.4.4) A copy of a document certified by the commune-level People's Committee that the taxpayer no longer has assets and no longer conducts production or business in the area.

c) For write-off of tax debts within the competence of the Chairperson of the provincial People's Committee, in addition to the dossiers stated at Points a and b of this Clause, the dossier includes:

c.1) A copy of the land recovery decision or the decision revoking mineral exploitation rights as prescribed;

c.2) A copy of the information transfer slip for determining financial obligations on land and mineral exploitation right fees transferred by the competent authority to the tax authority;

c.3) Documents related to the taxpayer's financial obligations on land and mineral exploitation right fees (if any).

3. Order and procedures for handling dossiers for reinstatement of written-off tax debts:

a) Cases of reinstatement of written-off tax debts:

a.1) The taxpayer's tax debts were written off under Point a, Clause 1, Article 21 of the Law on Tax Administration but the Court subsequently annuls the decision declaring the person dead or lacking civil act capacity;

a.2) The taxpayer's tax debts were written off under Point c, Clause 1, Article 21 of the Law on Tax Administration but the taxpayer resumes production and business;

a.3) The taxpayer is an individual, business individual, business household owner, household head, private enterprise owner or individual owner of a single-member limited liability company whose tax debts were written off under Point c, Clause 1, Article 21 of the Law on Tax Administration and who establishes a new production or business establishment.

b) Order and procedures for reinstatement of written-off tax debts:

b.1) For dossiers for reinstatement of written-off tax debts for which the Grassroots Tax Office prepares a written proposal and sends the dossier to the Provincial Tax Office, the Provincial Tax Office appraises the dossier:

b.1.1) Where the case is not eligible for reinstatement of written-off tax debts, the Provincial Tax Office notifies the Grassroots Tax Office using Form No. 02/PHXOA in Appendix IV issued with this Circular;

b.1.2) Where the case is eligible for reinstatement of written-off tax debts but the dossier is incomplete, the Provincial Tax Office notifies the Grassroots Tax Office to supplement the dossier using Form No. 03/PHXOA in Appendix IV issued with this Circular;

b.1.3) Where the case is eligible for reinstatement of written-off tax debts and the dossier is complete, the Provincial Tax Office follows the order specified at Point b.3 of this Clause.

b.2) For dossiers for reinstatement of written-off tax debts prepared by the Provincial Tax Office, the Large Enterprise Tax Sub-Department or the E-commerce Tax Sub-Department, the Provincial Tax Office, the Large Enterprise Tax Sub-Department or the E-commerce Tax Sub-Department follows the order specified at Point b.3 of this Clause;

b.3) For dossiers for reinstatement of written-off tax debts sent by the Grassroots Tax Office or prepared by the Provincial Tax Office, the Large Enterprise Tax Sub-Department or the E-commerce Tax Sub-Department itself that are eligible for reinstatement and complete, based on the competence to reinstate written-off tax debts under Point dd, Clause 4, Article 35 of Decree No. 252/2026/ND-CP, the Provincial Tax Office, the Large Enterprise Tax Sub-Department or the E-commerce Tax Sub-Department handles the dossier in the following order:

b.3.1) For written-off tax debts within the reinstatement competence of the Head of the Provincial Tax Office, the Director of the Large Enterprise Tax Sub-Department or the Director of the E-commerce Tax Sub-Department, the Provincial Tax Office, the Large Enterprise Tax Sub-Department or the E-commerce Tax Sub-Department issues a Decision on reinstatement of written-off tax debts using Form No. 05/PHXOA in Appendix IV issued with this Circular;

b.3.2) For written-off tax debts within the reinstatement competence of the Chairperson of the provincial People's Committee, the Provincial Tax Office prepares a written proposal and a draft decision on reinstatement of written-off tax debts using Form No. 04/PHXOA in Appendix IV issued with this Circular, together with the dossier, and sends them to the provincial People's Committee for consideration and decision;

b.3.3) For written-off tax debts within the reinstatement competence of the Director General of the Tax Department or the Minister of Finance, the Provincial Tax Office, the Large Enterprise Tax Sub-Department or the E-commerce Tax Sub-Department prepares the dossier and sends it to the Tax Department for consideration and handling in the order specified at Point b.4 of this Clause.

b.4) For dossiers sent by the Provincial Tax Office, the Large Enterprise Tax Sub-Department or the E-commerce Tax Sub-Department, the Tax Department appraises the dossier:

b.4.1) Where the case is not eligible for reinstatement of written-off tax debts, the Tax Department notifies the Provincial Tax Office, the Large Enterprise Tax Sub-Department or the E-commerce Tax Sub-Department using Form No. 02/PHXOA in Appendix IV issued with this Circular;

b.4.2) Where the case is eligible for reinstatement of written-off tax debts but the dossier is incomplete, the Tax Department notifies the Provincial Tax Office, the Large Enterprise Tax Sub-Department or the E-commerce Tax Sub-Department to supplement the dossier using Form No. 03/PHXOA in Appendix IV issued with this Circular;

b.4.3) Where the case is eligible for reinstatement of written-off tax debts and the dossier is complete:

b.4.3.1) Where within the reinstatement competence of the Director General of the Tax Department, the Tax Department issues a Decision on reinstatement of written-off tax debts using Form No. 06/PHXOA in Appendix IV issued with this Circular;

b.4.3.2) Where within the reinstatement competence of the Minister of Finance, the Tax Department drafts a Decision on reinstatement of written-off tax debts using Form No. 07/PHXOA in Appendix IV issued with this Circular for submission to the Ministry of Finance for consideration and decision.

4. Dossiers for reinstatement of written-off tax debts:

a) A written request for reinstatement of written-off tax debts using Form No. 01/PHXOA in Appendix IV issued with this Circular;

b) A copy of the decision on write-off of tax debts;

c) Depending on each case of reinstatement of written-off tax debts, the accompanying documents comprise:

c.1) For reinstatement of written-off tax debts under Point a.1, Clause 3 of this Article, the accompanying document is a copy of the Court's decision annulling the decision declaring a person dead or lacking civil act capacity;

c.2) For reinstatement of written-off tax debts under Point a.2, Clause 3 of this Article, the accompanying document is information in the tax authority's database that the taxpayer whose tax debts were written off has resumed production and business, or a record of confirmation with the local government that the taxpayer whose tax debts were written off has resumed production and business;

c.3) For reinstatement of written-off tax debts under Point a.3, Clause 3 of this Article, the accompanying documents comprise: information in the tax authority's database on the establishment of a new enterprise or production or business establishment by the individual, business individual, household head, business household owner, private enterprise owner or individual owner of a single-member limited liability company of the taxpayer whose tax debts were written off.

Article 86. Payment of tax debts in instalments

1. Order of handling dossiers for payment of tax debts in instalments:

a) The taxpayer prepares a dossier requesting payment of tax debts in instalments under Clause 2 of this Article and sends it to the directly managing tax authority or the tax authority managing the State budget revenue;

b) Where the dossier requesting payment of tax debts in instalments is incomplete as prescribed, within 03 working days from the date of receipt of the dossier, the tax authority must give written notice using Form No. 01/TB-BSTT-NNT in Appendix V issued with this Circular requesting the taxpayer to explain or supplement the dossier.

Where the dossier requesting payment of tax debts in instalments is complete as prescribed, within 07 working days from the date of receipt of the dossier, the tax authority issues:

b.1) Where the tax authority detects that the letter of guarantee shows signs of illegality, the tax authority sends a document using Form No. 05/NDAN in Appendix III issued with this Circular to the guarantor for verification, and the guarantor sends the verification result to the tax authority within 03 working days from the date the tax authority issues the document. Where the guarantor reports that the letter of guarantee is illegal, or the time limit for sending the verification result expires without the guarantor having sent it to the tax authority, the tax authority issues a Notice of non-approval of payment of tax debts in instalments using Form No. 03/NDAN in Appendix III issued with this Circular;

b.2) A Decision approving payment of tax debts in instalments using Form No. 04/NDAN in Appendix III issued with this Circular where the case is eligible for payment of tax debts in instalments.

2. Dossiers for payment of tax debts in instalments:

a) A written request using Form No. 01/NDAN in Appendix III issued with this Circular;

b) The original or a certified copy of the letter of guarantee in accordance with the law on guarantees, which must include an undertaking that the guarantor will pay on behalf of the taxpayer if the taxpayer fails to meet the instalment payment deadlines, and the period of validity of the letter of guarantee.

3. Number of instalments and instalment amounts:

a) The tax debt payable in instalments is the tax debt as of the time the taxpayer requests instalment payment, but not exceeding the tax debt guaranteed by a credit institution;

b) The taxpayer may pay tax debts in instalments within a period not exceeding 12 months from the date the tax authority issues the Decision approving payment of tax debts in instalments and within the period of validity of the letter of guarantee;

c) The taxpayer may pay tax debts in monthly instalments, ensuring that each instalment is not lower than the average monthly instalment amount. The taxpayer must self-determine the late payment interest arising to pay together with the tax debt paid in instalments.

4. The deadline for each instalment is no later than the last day of the month. Where the monthly instalment deadline undertaken expires and the taxpayer has not paid or has paid insufficiently, or the guarantor has not fulfilled its obligation to pay on behalf, within 05 working days from the expiry of the undertaken instalment deadline, the tax authority prepares a document using Form No. 02/NDAN in Appendix III issued with this Circular and sends it to the guarantor requesting fulfilment of the guarantee obligation under law, and at the same time sends it to the taxpayer.

Chapter VII

TAX INSPECTION; INSPECTION AND SUPERVISION OF COMPLIANCE WITH THE LAW ON TAXES, FEES AND CHARGES

Article 87. Inspection at the tax authority's office

1. The principles of tax inspection comply with Clause 1, Article 22 of the Law on Tax Administration.

2. Taxpayers whose tax dossiers are classified as high-risk are subject to inspection at the tax authority's office, except for inspection at the taxpayer's premises under Point a, Clause 3, Article 22 of the Law on Tax Administration. The tax authority applies information technology to classify tax dossiers and prepare a list of taxpayers with high-risk tax dossiers for inspection at the tax authority's office, and proceeds under Clause 3 of this Article.

3. Inspection at the tax authority's office:

a) The tax authority reviews, compares, contrasts and analyses high-risk tax dossiers against the tax authority's database and tax law; where there are signs of incorrect or inaccurate declarations requiring clarification relating to the tax payable, tax exempted, tax reduced, tax refunded or tax still creditable carried forward to the next period, the tax authority issues a notice (first time) using Form No. 01/KTT in Appendix IV issued with this Circular requesting the taxpayer to explain or supplement information and documents.

Within 10 working days from the date the tax authority issues the notice requesting explanation or supplementation of information and documents, the taxpayer must explain or supplement the information and documents. The explanation or supplementation may be made directly at the tax authority, online, through electronic transactions or by sending a written explanation by post;

b) Where the taxpayer has explained or supplemented information and documents but there are insufficient grounds to prove that the declared contents are accurate, or there are contents requiring further clarification, the tax authority issues a second notice using Form No. 02/KTT in Appendix IV issued with this Circular that the taxpayer may continue to explain or supplement information and documents. The time limit for explaining, providing additional documents or making a supplementary declaration is 10 working days from the date the tax authority issues the second notice. The tax authority requests the taxpayer to explain or supplement information and documents no more than twice for each tax declaration dossier inspected at the tax authority's office;

c) Where the taxpayer has explained or supplemented information and documents (first or second time) and proves that the declared tax is correct, the tax dossier is accepted; the explanation and supplementary dossier is kept together with the tax dossier;

d) Where the taxpayer makes a supplementary declaration before explaining or supplementing information and documents (first or second time) and proves that the declared tax is correct, the tax dossier is accepted; the supplementary declaration and the explanation and supplementary dossier are kept together with the tax dossier;

dd) Where the deadline in the tax authority's second notice expires and the taxpayer has not explained or supplemented information and documents, has not made a supplementary declaration, or has explained or made a supplementary declaration but cannot prove that the declared tax is correct, the tax authority makes a tax assessment of the tax payable if there are sufficient grounds for assessment; where there are insufficient grounds for assessment, the tax authority issues a decision on inspection at the taxpayer's premises or uses it as the basis for building an inspection plan under the principle of risk management;

e) Upon completing the review of the explanation, the tax authority prepares a Working Record using Form No. 03/KTT in Appendix IV issued with this Circular;

g) Where the review, comparison, contrast and analysis of the high-risk tax dossier against the tax authority's database, tax law and the taxpayer's explanatory information and documents (first and second time) provide sufficient grounds to determine the violation, its content, the amount expected to be collected in arrears and the handling of the violation, the tax authority issues a Decision on inspection at the tax authority's office using Form No. 04/KTT in Appendix IV issued with this Circular. Where additional information and documents are needed as the basis for handling the violation, the tax authority requests the taxpayer to explain or supplement information and documents related to the content and scope of inspection identified as at risk of violation.

The order and procedures for inspection under a Decision on inspection at the tax authority's office comply with Clause 7, Article 88 of this Circular. The inspection period does not exceed 10 working days. Upon completion of the tax inspection at the tax authority's office, the Inspection Team and the taxpayer sign an Inspection Record using Form No. 05/KTT in Appendix IV issued with this Circular.

Article 88. Inspection at the taxpayer's premises

1. The principles of tax inspection comply with Clause 1, Article 22 of the Law on Tax Administration.

2. The cases of inspection at the taxpayer's premises and the inspection period comply with Points a and d, Clause 3, Article 22 of the Law on Tax Administration.

3. Inspections are carried out at the tax authority's office in the following cases:

a) Value-added tax refunds for non-refundable ODA aid programmes and projects implemented by organisations enjoying diplomatic privileges and immunities;

b) Value-added tax refunds for goods and services purchased domestically with non-refundable aid not constituting official development assistance of foreign agencies and organisations, implemented by organisations enjoying diplomatic privileges and immunities;

c) Value-added tax refunds for goods and services purchased in Vietnam by persons enjoying diplomatic privileges and immunities;

d) Inspections before refund, post-refund inspections or inspections of tax exemption and reduction where the taxpayer has no premises or the tax authority cannot carry out the inspection at the taxpayer's premises.

4. Building, approving and adjusting annual inspection plans and thematic inspections:

a) Annually, the Tax Department guides the building of inspection plans and thematic inspections throughout the tax authority system;

b) Tax authorities at all levels, based on the Tax Department's guidance, build inspection plans and thematic inspections, specifically:

b.1) The Tax Department issues Decisions assigning inspection tasks to the Provincial Tax Offices, the Large Enterprise Tax Sub-Department and the E-commerce Tax Sub-Department, and approves the inspection plans and thematic inspections of the Tax Department, the Large Enterprise Tax Sub-Department, the E-commerce Tax Sub-Department and the Provincial Tax Offices;

b.2) The Provincial Tax Office issues Decisions assigning inspection tasks to the Grassroots Tax Offices and approves the inspection plans and thematic inspections of the Grassroots Tax Offices.

c) Annually, the tax authority reviews and adjusts the inspection plans and thematic inspections in the following cases:

c.1) At the request of the Minister of Finance or the head of the superior tax authority;

c.2) At the proposal of the head of the tax authority assigned the inspection plan or thematic inspection;

c.3) Handling of overlaps in inspection activities: when adjusting the plan or thematic inspection, the tax authority must clearly state the reasons for the adjustment and report to the agency approving the plan or thematic inspection for adjustment.

d) In addition to building the annual inspection plans and thematic inspections under Point b, Clause 4 of this Article, during the year tax authorities at all levels may build ad hoc thematic plans at the request of the head of the tax authority at the same level or at the direction of the superior level. Ad hoc thematic plans must be built under the principle of risk management, approved by the head of the tax authority at the same level and reported to the superior level;

dd) For complex, wide-ranging, high-risk cases with signs of violation of tax law requiring an inspection by the inspectorate, the tax authority transfers the dossier to the inspection agency to recommend an inspection under law.

5. Handling of overlaps in inspection activities:

a) Where a subject of inspection of a lower-level tax authority overlaps with the tax inspection or examination plan of an inspection agency, the State Audit Office or a higher-level tax authority, the plan of the inspection agency, State Audit Office or higher-level tax authority applies;

b) For overlaps of subjects in the tax authority's inspection plan with other state agencies, the head of the tax authority coordinates with the head of the overlapping state agency to handle them and reports to the plan-approving agency when necessary.

6. Publication of annual inspection plans and thematic inspections:

The annual inspection plans and thematic inspections (including adjusted plans and thematic inspections) must be published on the tax authority's website or notified to the taxpayer and the tax authority directly managing the taxpayer (in writing, by telephone or by email) no later than 30 days from the date of issue of the decision approving or adjusting the inspection plan or thematic inspection.

7. Order and procedures for tax inspection at the taxpayer's premises:

a) Issuance of the Tax inspection decision:

The head of the tax authority issues the tax inspection decision in the cases specified at Point a, Clause 3, Article 22 of the Law on Tax Administration. Tax inspection at the taxpayer's premises may only be carried out under a decision on tax inspection at the taxpayer's premises.

The head of the tax authority issues the Tax inspection decision for the contents and periods at risk, except refund inspections. The Tax inspection decision is prepared using Form No. 06/KTT in Appendix IV issued with this Circular.

The inspection period is determined under Point d, Clause 3, Article 22 of the Law on Tax Administration. In case of extension, the Head of the Inspection Team reports to the competent person to issue an extension Decision using Form No. 07/KTT in Appendix IV issued with this Circular.

For refund dossiers subject to inspection before refund, the Inspection decision is issued no later than 10 working days from the date the tax authority notifies the taxpayer of the receipt of the refund dossier. For amounts requested for refund by the taxpayer subject to inspection before refund under Point b.2, Clause 1, Article 49 of this Circular, the Inspection decision is issued no later than 10 working days from the date the tax authority gives notice of transferring the dossier to inspection before refund.

The Tax inspection decision must be sent to the taxpayer within 03 working days from the date of signing;

b) The Tax inspection decision is announced within 10 working days from the date of issue, except where the Tax inspection decision must be revoked under Point c of this Clause or the inspection is postponed under Point d of this Clause. The Head of the Tax Inspection Team is responsible for announcing the Tax inspection decision and preparing a Record of announcement of the Inspection decision using Form No. 08/KTT in Appendix IV issued with this Circular;

c) The Tax inspection decision is revoked in the following cases:

c.1) The content and period of inspection overlap with an inspection or examination Decision of a competent state agency;

c.2) Investigation or inspection agencies are investigating or inspecting the taxpayer;

c.3) The taxpayer is not operating at its registered business address;

c.4) The taxpayer has sent a written request to cancel the refund dossier before the inspection decision is announced;

c.5) A Decision on inspection at the taxpayer's premises has been issued for a high-risk taxpayer in a case of division, separation, merger, consolidation, conversion of enterprise type, bankruptcy, dissolution, termination of operations, equitisation, termination of the tax identification number or relocation of business location, but the tax authority or competent state agency has approved, before the inspection decision is announced, that the taxpayer will not carry out the division, separation, merger, consolidation, conversion of enterprise type, bankruptcy, dissolution, termination of operations, equitisation, termination of the tax identification number or relocation of business location under law;

c.6) A decision on inspection at the taxpayer's premises has been issued under Point dd, Clause 3, Article 87 of this Circular, but before the Inspection decision is announced, the taxpayer provides documents and explanations proving that the declared tax is correct and pays the tax payable in full.

The head of the tax authority issues a Decision revoking the Inspection decision in the cases specified at Point c of this Clause using Form No. 09/KTT in Appendix IV issued with this Circular.

d) Where a decision on inspection at the taxpayer's premises under Point a, Clause 3, Article 22 of the Law on Tax Administration has been issued but, before the Inspection decision is announced, the taxpayer sends a written request to postpone the inspection for a legitimate reason, the document must clearly state the reason and the postponement period; or where the tax authority has force majeure reasons or the inspection team must, in practice, focus on important and urgent tasks at the request of the head of the tax authority, the tax authority sends a written notice to the taxpayer of the postponement of the inspection before announcing the inspection decision using Form No. 10/KTT in Appendix IV issued with this Circular.

During the inspection, where force majeure affects the progress of the inspection, or the inspection team must, in practice, focus on important and urgent tasks at the request of the head of the tax authority, or the taxpayer requests suspension of the inspection for a legitimate reason, the Head of the Inspection Team reports to the person issuing the Inspection decision to suspend the inspection. The suspension period is not counted in the inspection period.

dd) Where, during the tax inspection, the Inspection decision must be adjusted (replacing the Head or members of the inspection team or adding members, adding inspection contents or periods, or reducing inspection team members, contents or periods), the Head of the Inspection Team must report to the competent person to issue a Decision adjusting the Inspection decision. The Decision adjusting the inspection decision is made using Forms No. 11/KTT, 12/KTT and 13/KTT in Appendix IV issued with this Circular.

e) Tax inspection record

e.1) Upon completion of the tax inspection at the taxpayer's premises, the Inspection Team prepares a draft Inspection Record using Form No. 14/KTT in Appendix IV issued with this Circular. The Inspection Team publicises and hands over the draft Inspection Record between the Inspection Team and the taxpayer. The taxpayer's opinions and explanations must be kept together with the draft record (if any). The record of publication of the draft Inspection Record is prepared using Form No. 15/KTT in Appendix IV issued with this Circular.

Opinions and explanations, finalisation and signing of the Inspection Record between the Inspection Team and the taxpayer must be completed within 05 working days from the end of the inspection. If the taxpayer still has opinions, they are recorded in the Record or kept together with the signed Record. The Inspection Record must be signed on each page by the Head of the Inspection Team and the taxpayer (or the taxpayer's lawful representative) and bear the taxpayer's seal if the taxpayer is an organisation with its own seal (including its own seal and a seal across adjoining pages of the record).

e.2) Where there are still difficulties regarding mechanisms and policies requiring consultation, they are recorded in the record. When a written reply is received, the Inspection Team or inspection unit is responsible for preparing a record appendix with the taxpayer using Form No. 16/KTT in Appendix IV issued with this Circular for handling under law.

e.3) Where the taxpayer does not sign the Inspection Record by the prescribed deadline, the Head of the Inspection Team must prepare a record of administrative violation for failure to sign the record and report to the competent person to issue a decision on sanctioning administrative violations as prescribed.

e.4) Where the taxpayer does not sign the inspection record, the inspection record must bear the signatures of the Head of the Inspection Team and the representative of the commune-level government of the place where the violation occurred or at least one witness confirming that the taxpayer did not sign the record; where there is no signature of the commune-level government representative or a witness, the reason must be clearly stated in the record.

g) Handling of tax inspection results:

g.1) No later than 03 working days from the date of signing the Inspection Record with the taxpayer, the Head of the Inspection Team must report the inspection results to the head of the inspection unit and the person issuing the inspection decision.

Where the inspection results lead to handling regarding tax or invoices or sanctions for administrative violations, the head of the tax authority issues a Decision on handling violations regarding tax or invoices or recommends sanctioning to the competent person. Where the inspection results do not lead to handling regarding tax or invoices or sanctions for administrative violations, the person issuing the Inspection decision issues an Inspection Conclusion using Form No. 17/KTT in Appendix IV issued with this Circular;

g.2) Where the tax inspection detects tax violations showing signs of tax evasion or tax fraud to the extent that criminal liability must be examined, within 05 working days from the date of detection, the inspection team is responsible for reporting to the head of the tax authority to consider transferring the inspection dossier to the investigation agency under law.

The order, procedures and time limits for issuing Decisions on handling violations regarding tax and invoices, transferring dossiers to the person competent to sanction, or transferring inspection dossiers to the investigation agency comply with the Law on Handling of Administrative Violations, the Criminal Procedure Code, their implementing documents and the Government's Decree on sanctioning administrative violations regarding tax and invoices.

h) Inspections at the taxpayer's premises are recorded in an electronic log.

8. Supervision of the Inspection Team:

a) Supervision of the activities of tax Inspection Teams at the taxpayer's premises applies to all tax Inspection Teams and is carried out by the person issuing the inspection decision either supervising directly or assigning supervision.

Where the person issuing the tax inspection decision supervises directly, this is specified in the Inspection decision. Where supervision is assigned, the person issuing the Inspection decision issues a Supervision decision;

b) The Supervision decision is sent to the tax Inspection Team, the supervisor, the subject of the tax inspection and the relevant agencies, organisations and individuals, and is announced at the same time as the Decision on inspection at the taxpayer's premises;

c) Supervision of the activities of the tax Inspection Team at the taxpayer's premises is carried out regularly from the date of announcement of the Inspection decision until the end of the inspection period at the taxpayer's premises, and must comply with law and ensure accuracy, objectivity, transparency, democracy and timeliness.

9. Re-inspection in tax inspection activities:

a) The cases of re-inspection comply with Point a, Clause 6, Article 22 of the Law on Tax Administration;

b) The Tax Department re-inspects cases of the Provincial Tax Offices, the Large Enterprise Tax Sub-Department and the E-commerce Tax Sub-Department; the Provincial Tax Office re-inspects cases of the Grassroots Tax Offices;

c) The re-inspection period complies with Point d, Clause 3, Article 22 of the Law on Tax Administration. The statute of limitations for re-inspection is 02 years from the date of signing the inspection conclusion or the decision on handling administrative violations on tax administration;

d) The duties and powers of the person issuing the inspection decision, the Head of the Inspection Team and members of the Inspection Team comply with Clause 5, Article 22 of the Law on Tax Administration;

dd) The order and procedures for re-inspection comply with Clause 7 of this Article.

Article 89. Online and remote inspection based on electronic data

1. Online and remote inspection applies to inspections at the tax authority's office and at the taxpayer's premises carried out electronically through an electronic communication portal based on the Tax Administration Information System and the information and data provided electronically by the taxpayer to the tax authority.

2. Explanations, exchanges, collection of information and documents, preparation of records and issuance of documents, conclusions and handling decisions during the inspection are carried out electronically. Dossiers and documents during the inspection are digitally signed as prescribed.

3. Upon completion of an electronic inspection, the electronic documents, materials and data serving as the basis for handling the inspection results are archived as electronic records. The electronic communication portal with the taxpayer is closed at the end of the inspection.

4. Where, in an electronic inspection at the taxpayer's premises, the electronic data are insufficient as a basis for a conclusion and on-site verification is required, the tax authority carries out a direct inspection at the taxpayer's premises as prescribed.

Article 90. Procedures for inspection and supervision of compliance with the law on taxes, fees and charges

The procedures for inspection and supervision of compliance with the law on taxes, fees and charges comply with Decree No. 217/2025/ND-CP of the Government on specialised inspection activities.

Chapter VIII

CONNECTION AND EXCHANGE OF INFORMATION AND DATA BETWEEN THE TAX AUTHORITY AND COMPETENT STATE MANAGEMENT AGENCIES, ORGANISATIONS AND INDIVIDUALS IN RECEIVING AND HANDLING TAX ADMINISTRATIVE PROCEDURES FOR TAXPAYERS ELECTRONICALLY

Article 91. Receipt and handling of tax declaration dossiers and other revenue declaration dossiers together with dossiers determining financial obligations under the inter-agency one-stop-shop mechanism

1. The tax authority receives the taxpayer's electronic dossiers determining financial obligations from competent state management agencies transmitted by the National Public Service Portal.

2. The tax authority, based on the information in the dossier determining financial obligations sent by the National Public Service Portal, checks the information in the dossier and handles it as follows:

a) Where the information transferred by competent state agencies has all components and is complete, the tax authority calculates and issues a payment notice as prescribed, and transmits the payment notice to the National Public Service Portal to notify the taxpayer;

b) Where the information transferred by competent state agencies lacks components or is incomplete, or the tax authority finds that the information does not reflect reality, within 03 working days from the date of receipt of the dossier, the tax authority sends a document using Form No. 01/CCTT-ĐĐTCQ in Appendix V issued with this Circular to the competent state agency via the National Public Service Portal to supplement or adjust the information.

Article 92. Receipt and handling of electronic tax exemption and reduction dossiers under the inter-agency one-stop-shop mechanism

1. Handling of tax exemption and reduction dossiers:

a) The tax authority is responsible for handling the taxpayer's tax exemption and reduction dossiers received electronically through the inter-agency one-stop-shop mechanism under the law on tax administration.

b) Where the information transferred by competent state agencies lacks components or is incomplete, or the tax authority finds that the information does not reflect reality, within 03 working days from the date of receipt of the dossier, the tax authority sends a document using Form No. 01/CCTT-ĐĐTCQ in Appendix V issued with this Circular to the competent state agency via the National Public Service Portal to supplement or adjust the information.

2. Responsibilities of state management agencies in providing information for handling tax exemption and reduction dossiers:

The agency receiving dossiers under the inter-agency one-stop-shop mechanism and competent state agencies are responsible for the information provided to the tax authority for handling taxpayers' tax exemption and reduction dossiers; where they fail to provide information, or provide information that is incomplete, inaccurate or late, affecting the time limit for handling the taxpayer's tax exemption or reduction dossier or causing damage to the taxpayer, they are liable under law; where liability for compensation arises, the law on State compensation liability applies.

Article 93. Information exchanged and provided between the tax authority and the State Treasury, other competent state agencies, payment service providers, intermediary payment service providers and other service organisations

1. The tax authority provides information serving State budget collection and payment via the Tax Administration Information System:

a) The tax authority is responsible for regularly, fully and promptly updating information on the Tax Administration Information System to support the exchange of State budget collection and payment information:

a.1) Shared catalogues serving State budget collection, including: the catalogue of State Treasuries, the catalogue of tax authorities, the catalogue of commercial banks where the State Treasury holds accounts, the catalogue of collection-coordinating payment service providers, the catalogue of State budget revenue accounts, the catalogue of chapter codes and the catalogue of sub-item codes (economic content codes);

a.2) Taxpayer data, including: the taxpayer's name, tax identification number, address, chapter code, and the name and code of the directly managing tax authority;

a.3) Data on tax items, including: the taxpayer's tax identification number; the taxpayer's name; the content of the amount payable; the amount payable; the currency; the number of the decision or notice of the competent authority; the dossier identification code; the identification code of the amount payable (ID) (if any); the tax period, decision date and notice date; the name of the State budget payment account, chapter code and name; sub-item code and name; code and name of the revenue-managing agency; code and name of the budget collection area; and code and name of the State Treasury recording the revenue (if any).

b) For successful State budget payment documents transmitted to the Tax Administration Information System under Article 36 of this Circular, the Tax Administration Information System provides all information on the amount paid according to the “reference number” and identification code of the amount payable (ID), or the information on the payment under Point a.3, Clause 1 of this Article (where the amount payable has no identification code (ID)), of the State budget payment document on the Tax Administration Information System, so that the State Treasury and the commercial bank where the State Treasury holds its account have a basis for look-up to monitor and record. The State Treasury, based on the credit advice of the commercial bank where the State Treasury holds its account and the information on the State budget payment on the Tax Administration Information System, queries, looks up and records State budget revenue.

2. Form of exchange and provision of information:

The exchange and provision of information between the tax authority and the State Treasury, other competent state agencies, payment service providers, intermediary payment service providers and other service organisations is carried out by electronic data transmission between the Tax Administration Information System and the electronic information systems or information exchange and provision systems of the State Treasury, other competent state agencies, payment service providers, intermediary payment service providers and other service organisations, and must meet the following requirements:

a) Contain all the criteria under the law on tax administration and be consistent with relevant laws;

b) Be signed with a valid digital signature issued by a public digital signature certification service provider, or issued or recognised by a competent state agency; and be notified in writing so that the parties concerned (the tax authority, the State Treasury, payment service providers and intermediary payment service providers) accept it in electronic transactions related to State budget collection and payment and apply security measures.

Where the digital signature changes, the unit using it is responsible for notifying the relevant parties in writing at least 15 days before the new digital signature takes effect.

3. Procedures for technical connection between the Tax Administration Information System and the information exchange systems of payment service providers, intermediary payment service providers and other service organisations:

a) The Tax Department publishes the technical standards for connection and exchange of tax payment information on the Tax Department's website;

b) Payment service providers, intermediary payment service providers and other service organisations meeting the technical standards published by the Tax Department send a connection request dossier to the Tax Department;

c) The dossier requesting connection to the Tax Administration Information System comprises: a written request for connection to the Tax Administration Information System using Form No. 01/KNNT-TĐT in Appendix III issued with this Circular and supporting dossiers and documents (if any) on meeting the technical standards published by the Tax Department;

d) Receipt and handling of written requests for connection to the Tax Administration Information System:

d.1) Within 20 working days from the date of receipt of the connection request dossier of payment service providers, intermediary payment service providers and other service organisations, the Tax Department checks the documents and sends a notice to the organisation of approval or non-approval of the written request for connection to the Tax Administration Information System or a request for supplementary information using Form No. 01/TBKN-TĐT in Appendix III issued with this Circular.

Within 15 working days from the date the tax authority issues the Notice requesting supplementary information, payment service providers and intermediary payment service providers are responsible for sending a written explanation or supplementary information and documents as requested in the tax authority's Notice. The handling time limit restarts after the complete dossier is received. After receiving the explanation or supplementary information of payment service providers and intermediary payment service providers, if the supporting documents are complete, the tax authority issues a Notice of approval or non-approval of the written request for connection to the Tax Administration Information System. If the supplementation deadline in the tax authority's notice expires without payment service providers and intermediary payment service providers explaining or supplementing information, the tax authority closes the dossier;

d.2) Where the written request for connection is approved, from the date the Tax Department notifies the approval, payment service providers, intermediary payment service providers and other service organisations carry out the technical connection procedures with the Tax Administration Information System;

d.3) After successful technical connection, the Tax Department carries out an on-site check of compliance with the technical connection standards at the payment service providers, intermediary payment service providers and other service organisations and signs an Inspection Record.

Where the Inspection Record concludes that the connection standards are met, the Tax Department signs an agreement with the payment service providers, intermediary payment service providers and other service organisations. Within 05 working days from the date of signing the Inspection Record with a passing result, the Tax Department and the payment service providers and intermediary payment service providers agree on the content and time of signing the agreement.

Where the Inspection Record concludes that the connection standards are not met, within 10 working days the Tax Department gives written notice refusing to sign the agreement, clearly stating the reasons;

d.4) No later than 10 working days after signing the agreement, the Tax Department publicly announces the addition to the list of payment service providers, intermediary payment service providers and other service organisations connected to the Tax Administration Information System (hereinafter collectively referred to as connected organisations) on the Tax Department's website (www.gdt.gov.vn) and the Tax Administration Information System.

dd) Changes and additions to information in the signed agreement:

dd.1) During the exchange and provision of information, where a connected organisation to the Tax Administration Information System changes or supplements information in the signed agreement, within 10 working days from the date the change arises, the connected organisation must send a document using Form No. 01/KNNT-TĐT in Appendix III issued with this Circular, together with documents related to the changes, to the Tax Department;

dd.2) Where the changes relate to the content of the signed agreement, the two parties must sign a supplementary Appendix to the Agreement.

Where the connected organisation changes its name, the two parties are not required to sign a supplementary agreement. Based on the connected organisation's request and accompanying supporting documents, the tax authority updates the organisation's name on the State budget collection system so that taxpayers can pay the State budget as prescribed;

dd.3) Where the changes relate to technical standards affecting the connection, the Tax Department checks the connection standards before signing the supplementary Appendix to the Agreement;

dd.4) Within 05 working days from the date of receipt of the complete supplementary information and accompanying dossier (if any), or of signing an inspection record with a passing result (where the changes relate to technical standards affecting the connection), the Tax Department and the connected organisation agree on the content and time of signing the supplementary agreement.

e) Disconnection from the Tax Administration Information System:

e.1) Where a connected organisation to the Tax Administration Information System suspends or stops providing services related to tax collection and payment:

The connected organisation must notify the relevant taxpayers and the Tax Department in writing at least 30 days before suspending or stopping the provision of services (for suspension, clearly stating the time of suspension and the expected time of resumption). Where the provision of services stops, the two parties sign a record of termination of the agreement within 10 working days from the date the Tax Department receives the connected organisation's notice of cessation of services.

Immediately upon receiving the connected organisation's notice of suspension or cessation of services, the Tax Department suspends or terminates the connection and publicly announces it on the Tax Department's website (www.gdt.gov.vn) and the Tax Administration Information System;

e.2) The Tax Department proactively suspends or terminates the connection between the Tax Administration Information System and the information exchange system of a connected organisation in the following cases:

Where it receives a notice from a competent authority that the connected organisation has been dissolved, has had its enterprise registration certificate, establishment licence or other licence related to its operations revoked, or has been declared bankrupt under law, from the time of receipt of the notice the Tax Department terminates the connection between the Tax Administration Information System and the connected organisation's information exchange system.

Where an inspection by the Tax Department reveals that the connected organisation does not meet the technical standards published by the Tax Department, violates the regulations on connection, violates the Tax Department's Regulation on exchange and provision of information serving State budget collection, or violates the law on electronic transactions, the Tax Department, depending on the severity of the violation found, has the right to suspend for a fixed period or terminate the connection between the Tax Administration Information System and the connected organisation's information exchange system.

The Tax Department sends a document to the connected organisation on the suspension or termination of the connection and disconnects from the organisation's information exchange system, and at the same time publicly announces it on the Tax Department's website (www.gdt.gov.vn) and the Tax Administration Information System.

Article 94. Checking, reconciliation, handling of errors and adjustment of information and data exchanged and provided

1. Information and data exchanged and provided under this Chapter between the Tax Administration Information System and the electronic information systems or information exchange systems of other competent state agencies and other service organisations must be checked periodically under the regulations or documents on information exchange and work coordination or the regulations or agreements on coordinated State budget collection.

2. Where errors are found during checks or in handling information provided, the unit where the error arises or is detected must proactively determine its cause and coordinate with the relevant agencies and units in providing information to handle the error under the regulations or documents on information exchange and work coordination between the tax authority and other competent state agencies.

3. For checks, handling of errors and adjustment of information and data already exchanged and provided, the agency or unit detecting the error sends a written check request using Form No. 01/TS in Appendix III issued with this Circular to the relevant agencies and units via the Tax Administration Information System or the electronic information systems or information exchange systems of the State Treasury or other competent state agencies.

Upon receiving an electronic check request dossier, the relevant agencies and units are responsible for resolving the check under the Law on Tax Administration and its implementing documents and sending the check results to the requesting agency or unit via the Tax Administration Information System or the electronic information systems or information exchange systems of the State Treasury or other competent state agencies.

4. Checks, handling of errors and adjustment of taxpayers' electronic refund information:

a) After the budget has been recorded and the information on refunded tax, other revenues, late payment interest and fines has been transferred to the tax authority, if errors are detected, the State Treasury is responsible for adjusting the information and sending a notice to the tax authority for the tax authority to adjust its management information;

b) Upon receiving a check letter from the tax authority, the State Treasury is responsible for checking and adjusting the information and notifying the relevant agencies to adjust the information on refunded tax, other revenues, late payment interest and fines.

Chapter IX

OTHER MATTERS

Article 95. Authorisation of collection of tax and other revenues managed by the tax authority

1. Cases of authorised collection

The tax authority authorises organisations and individuals (hereinafter referred to as authorised collectors) to collect tax and other revenues managed by the tax authority, including:

a) Agricultural land use tax of households and individuals;

b) Non-agricultural land use tax of households and individuals;

c) Taxes and other revenues under the Decision of the Director General of the Tax Department.

2. Principles of authorised collection:

a) Authorised collection is carried out under the Decision of the Director General of the Tax Department, at the proposal of the Provincial Tax Office, specifying the areas of authorised collection, the taxes and other revenues authorised for collection and the level of authorised collection funding;

b) Authorised collection is carried out by contract between the tax authority and the authorised collector. The authorised collection contract is prepared using Form No. 01/UNT in Appendix IV issued with this Circular;

c) The tax authority pays funding to the authorised collector under the authorised collection contract and based on the tax and other revenues within the scope of authorised collection paid into the State budget. Authorised collection funding must be paid by bank transfer, not in cash.

3. Authorised collection funding:

a) The State budget annually ensures the source of authorised collection funding for the tax authority under Point b of this Clause;

b) The level of authorised collection funding for the revenues specified in Clause 1 of this Article is determined as a percentage of the total tax and other revenues specified in the authorised collection contract. The Director General of the Tax Department decides the level of authorised collection funding appropriate to each area. The average level of authorised collection funding does not exceed 6% of the total tax and other revenues within the scope of authorised collection under the contract paid into the State budget;

c) The Tax Department may reallocate authorised collection funding between localities. Authorised collection expenditures are arranged outside the administrative expenditure norms and allocated in the recurrent expenditure estimates of the tax authority as prescribed;

d) The preparation and implementation of estimates and the management, use, accounting, finalisation and carry-over of authorised collection funding comply with the law on finance, the State budget and relevant documents.

4. Responsibilities of the authorised collector:

a) Arrange qualified staff to perform the signed authorised collection contract. The authorised collector may not re-authorise any third party to perform the authorised collection contract signed with the tax authority. Upon expiry of the authorised collection period, or upon termination of the authorised collection contract when either party breaches the signed contract, the two parties must prepare a Record of liquidation of the authorised collection contract using Form No. 02/UNT in Appendix IV issued with this Circular;

b) Send notices of payment of tax and other revenues, decisions on collection of arrears and sanctions, and notices of debts, fines and late payment interest as prescribed, and urge taxpayers to pay into the State budget. Upon receiving notices of payment of tax and other revenues from the tax authority, the authorised collector must send them to taxpayers within 05 days from the date of receipt; upon receiving notices of debts, fines and late payment interest from the tax authority, it must send them to taxpayers within 10 days from the date of receipt and urge taxpayers to comply;

c) Collect tax and other revenues, issue receipts and collection documents to taxpayers, and manage and use collection documents as prescribed.

c.1) Where the authorised collector uses receipts and collection documents issued by the tax authority, it must send a written request to the tax authority as prescribed;

c.2) Where the authorised collector issues its own receipts and collection documents, it must register, issue and report on the use of collection documents to the tax authority under the regulations on receipts and collection documents.

d) Paying the tax and other revenues collected into the State budget:

d.1) The authorised collector is granted a tax identification number to pay the tax and other revenues collected into the State budget under the authorised collection contract;

d.2) The authorised collector is responsible for paying in full and promptly the tax and other revenues collected into the State budget at the State Treasury or the commercial bank where the State Treasury holds its account within the time limit specified in Clause 2, Article 25 of Decree No. 252/2026/ND-CP. The amount payable to the State budget is the total amount recorded as collected on the receipts and collection documents;

d.3) When paying the tax and other State budget revenues collected into the State budget at the State Treasury or the commercial bank where the State Treasury holds its account, the authorised collector must prepare a list of receipts and collection documents and prepare a State budget payment document. The State Treasury transfers documents to the tax authority on the amounts paid by the authorised collector for monitoring and management.

dd) Finalising with the tax authority the tax and other State budget revenues collected and the receipts and collection documents.

dd.1) Finalisation of amounts collected

No later than the 5th day of the following month, the authorised collector must prepare a report on the tax and other State budget revenues collected and paid in the previous month and send it to the tax authority using Form No. 03/UNT in Appendix IV issued with this Circular. Upon receiving the authorised collector's collection and payment report, the tax authority must check in detail the list of receipts and collection documents used and the tax and other State budget revenues collected and paid into the budget, and compare them with the tax and other State budget revenues actually paid as certified by the State Treasury; any discrepancy must be recorded in a record clearly determining the cause in order to assign specific responsibility.

No later than the 15th day of the first month of the following quarter, the tax authority prepares a report on the results of State budget collection through authorised collectors using Form No. 04/UNT in Appendix IV issued with this Circular.

dd.2) Finalisation of receipts and collection documents

Quarterly, no later than the 30th day of the first month of the following quarter, the authorised collector must prepare a report on the use of receipts and collection documents using Form No. 05/UNT in Appendix IV issued with this Circular. Upon liquidation of the contract, the authorised collector cancels the receipts and collection documents or the tax authority recovers them as prescribed.

Any late reporting on the use of receipts and collection documents, or late payment of the tax and other State budget revenues collected into the State budget, is deemed misappropriation of tax and other State budget revenues; where tax and other State budget revenues are collected without issuing receipts or collection documents, or with receipts or collection documents of the wrong type, the authorised collector is handled under current law.

e) Provide information to and coordinate with the tax authority in reviewing and detecting changes of taxpayers and newly arising taxpayers;

g) Other matters as agreed in the authorised collection contract.

5. Responsibilities of the tax authority:

a) Publicly announce the taxpayers paying tax through authorised collection, the organisations and individuals authorised by the tax authority to collect, and the time limits and types of taxes and other revenues authorised for collection, so that taxpayers are informed and comply;

b) Issue Notices of payment of tax and other revenues, Notices of debts, fines and late payment interest, and other documents (if any) and hand them over to the authorised collector. Notices of payment of tax and other revenues are handed over to the authorised collector at least 10 days before the tax payment deadline. Notices of debts, fines and late payment interest are handed over to the authorised collector as soon as the tax authority issues them;

c) Where the authorised collector uses receipts and collection documents issued by the tax authority, the tax authority must ensure that receipts and collection documents are supplied fully and promptly to the authorised collector and guide the authorised collector in managing and using them as prescribed;

d) Pay authorised collection funding under the signed authorised collection contract;

dd) Inspect the collection and payment of tax and other State budget revenues and the use and management of receipts and collection documents by the authorised collector;

e) Other matters as agreed in the authorised collection contract.

Article 96. Coordination of tax administration for national defence and security enterprises

The Tax Department coordinates with the Finance Department of the Ministry of National Defence and the Planning and Finance Department of the Ministry of Public Security in monitoring, inspecting and urging national defence and security companies to declare, pay and finalise corporate income tax arising from the production and trading of goods and services for national defence and security purposes and other production and trading of products, goods and services as prescribed.

Article 97. Language used in documents transacted with the tax authority

The language used in tax dossiers is Vietnamese. Documents in foreign languages must be translated into Vietnamese. The taxpayer signs and affixes its seal on the translation and is legally responsible for the content of the translation. Where documents in foreign languages exceed 20 A4 pages in total, the taxpayer sends a written explanation and requests to translate only the contents and clauses related to determining tax obligations.

For dossiers requesting tax exemption or reduction under Tax Agreements, depending on the nature of each type of contract and the tax authority's requirements (if any), the taxpayer needs to translate contents of the contract such as: the name of the contract, the names of its clauses, the contract performance period or the actual period during which the foreign contractor's experts are present in Vietnam (if any), the responsibilities and commitments of each party, provisions on confidentiality and product ownership (if any), the persons competent to sign the contract, contents related to determining tax obligations and similar contents (if any), and at the same time send a copy of the contract certified by the taxpayer.

Consular legalisation of papers and documents issued by competent foreign authorities is only mandatory in the specific cases guided in Articles 44, 56, 76, 77, 78, 79 and 80 of this Circular.

Article 98. Forms under Clause 2, Article 1 of this Circular

1. The form for providing detailed information on tax and other revenues withheld and paid on behalf is specified in Appendix III issued with this Circular.

2. The form of notice of temporary suspension of exit, the form of tax assessment decision, and the forms of decisions and related documents on enforcement of administrative decisions on tax administration are specified in Appendix IV issued with this Circular.

3. The forms of Notices of the tax authority, the form of documents sent to competent state agencies to verify information as the basis for calculating tax and other revenues, and notices of payment of tax and other revenues are specified in Appendix V issued with this Circular.

Chapter X

IMPLEMENTATION PROVISIONS

Article 99. Effect

1. This Circular takes effect from 01 July 2026.

2. The application of all forms of electronic transactions in tax administration follows the tax authority's roadmap under Clause 4, Article 52 of the Law on Tax Administration.

3. This Circular repeals:

a) Circular No. 179/2013/TT-BTC dated 02 December 2013 of the Minister of Finance guiding the write-off of uncollectible tax debts and fines arising before 01 July 2007;

b) Circular No. 103/2014/TT-BTC dated 06 August 2014 of the Minister of Finance guiding tax obligations applicable to foreign organisations and individuals doing business in Vietnam or earning income in Vietnam;

c) Circular No. 92/2015/TT-BTC dated 15 June 2015 of the Minister of Finance guiding value-added tax and personal income tax for resident individuals with business activities, and guiding a number of amended and supplemented provisions on personal income tax in the Law No. 71/2014/QH13 amending and supplementing a number of articles of the laws on taxes and Decree No. 12/2015/ND-CP dated 12/02/2015 of the Government detailing the implementation of the Law amending and supplementing a number of articles of the laws on taxes and amending and supplementing a number of articles of the Decrees on taxes;

d) Circular No. 96/2016/TT-BTC dated 28 June 2016 of the Minister of Finance guiding dossiers and procedures for personal income tax exemption for foreign experts implementing foreign non-governmental aid programmes and projects in Vietnam;

dd) Circular No. 97/2016/TT-BTC dated 28 June 2016 of the Minister of Finance guiding dossiers and procedures for personal income tax exemption for Vietnamese individuals working at representative offices of international organisations of the United Nations system in Vietnam;

e) Circular No. 84/2016/TT-BTC dated 17 June 2016 of the Minister of Finance guiding procedures for collection and payment to the State budget of taxes and domestic revenues;

g) Circular No. 19/2021/TT-BTC dated 18 March 2021 of the Minister of Finance guiding electronic transactions in the field of taxation and Circular No. 46/2024/TT-BTC dated 09 July 2024 of the Minister of Finance amending and supplementing a number of articles of Circular No. 19/2021/TT-BTC dated 18/3/2021 of the Minister of Finance guiding electronic transactions in the field of taxation;

h) Circular No. 80/2021/TT-BTC dated 29 September 2021 of the Minister of Finance guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 126/2020/ND-CP dated 19 October 2020 of the Government detailing a number of articles of the Law on Tax Administration;

i) Circular No. 94/2025/TT-BTC of the Ministry of Finance amending and supplementing a number of articles of Circular No. 80/2021/TT-BTC dated 29 September 2021 of the Ministry of Finance guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 126/2020/ND-CP dated 19 October 2020 of the Government detailing a number of articles of the Law on Tax Administration, and amending and supplementing a number of forms of Circular No. 40/2021/TT-BTC dated 01 June 2021 of the Ministry of Finance guiding value-added tax, personal income tax and tax administration for business households and business individuals;

k) Circular No. 21/2026/TT-BTC dated 17 March 2026 of the Minister of Finance amending and supplementing a number of articles of Circular No. 80/2021/TT-BTC dated 29 September 2021 of the Minister of Finance guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 126/2020/ND-CP dated 19 October 2020 of the Government detailing a number of articles of the Law on Tax Administration.

4. This Circular repeals the following contents of the following Circulars:

a) Article 4 of Joint Circular No. 12/2010/TTLT-BKHĐT-BTC dated 28 May 2010 of the Ministry of Planning and Investment and the Ministry of Finance detailing and guiding the implementation of the Regulation on foreign experts implementing ODA programmes and projects issued with Decision No. 119/2009/QĐ-TTg dated 01 October 2009 of the Prime Minister;

b) Article 7 of Circular No. 43/2023/TT-BTC dated 27 June 2023 of the Minister of Finance amending and supplementing a number of articles of Circulars with provisions related to the submission, presentation and declaration of information on household registration books, temporary residence books or papers requiring certification by the local authority of the place of residence when implementing policies or administrative procedures within the state management field of the Ministry of Finance;

c) Articles 1, 7 and 8 of Circular No. 40/2025/TT-BTC dated 13 June 2025 of the Minister of Finance amending and supplementing a number of articles of Circulars in the field of tax administration to delineate the competence of local governments under the two-tier local government model;

d) Article 4 of Circular No. 158/2025/TT-BTC dated 31 December 2025 of the Minister of Finance detailing a number of articles of Decree No. 360/2025/ND-CP dated 31 December 2025 of the Government detailing the implementation of a number of articles of the Law on Special Consumption Tax;

dd) Points a and c, Clause 2 and Clause 3, Article 4 of Circular No. 18/2026/TT-BTC dated 05 March 2026 of the Minister of Finance on tax administration dossiers and procedures for business households and business individuals;

e) Points b, c and d, Clause 1; Clause 2; and Clause 3, Article 7 of Circular No. 328/2016/TT-BTC dated 26 December 2016 of the Minister of Finance guiding the collection and refund of State budget revenues through the State Treasury, as amended and supplemented by Clause 7, Article 1 of Circular No. 72/2021/TT-BTC dated 17 August 2021 of the Minister of Finance;

g) The phrase “recording debt reductions of obligations for State budget payers” at Point a, Clause 3, Article 11 of Circular No. 328/2016/TT-BTC as amended and supplemented by Clause 10, Article 1 of Circular No. 72/2021/TT-BTC is deleted.

5. This Circular replaces Form No. 01/TKN-CNKD issued with Circular No. 50/2026/TT-BTC and Forms No. 02/CNKD-TNCN-QTT, 01/XSBHĐC, 01/BK-XSBHĐC, 01/TCKT and 01/BK-KTHTKD issued with Circular No. 18/2026/TT-BTC with Forms No. 01/TKN-CNKD, 02/CNKD-TNCN-QTT, 01/XSBHĐC, 01/BK-XSBHĐC, 01/TCKT and 01/BK-KTHTKD in Appendix I issued with this Circular.

6. Where the legal normative documents referred to in this Circular are amended, supplemented or replaced, the amending, supplementing or replacing documents apply.

Article 100. Transitional provisions

1. For tax declaration dossiers for tax periods before 01 July 2026, taxpayers use the forms applicable before this Circular takes effect. Decisions and notices of the tax authority issued before the effective date of this Circular continue to be implemented as issued until the end of their implementation period or effect.

2. The provisions at Point c.4, Clause 1; Points b, c, d, dd and e.1, Clause 3; and Clause 4, Article 19 of this Circular apply until the end of 31 December 2026.

3. Overpaid tax, other revenues, late payment interest and fines arising before the effective date of this Circular but not yet handled before that date are subject to this Circular.

4. For value-added tax refund dossiers of expressway construction investment projects under the public-private partnership method in the form of build-operate-transfer contracts that have been received and fully handled by the tax authority, received but not yet fully handled before the effective date of this Circular, or not yet received by the tax authority, the provisions on dossier components at Point b.4.1, Clause 1, Article 46 of this Circular apply.

5. For tax refund, tax exemption and reduction and tax debt write-off dossiers that have arisen and been received by the tax authority or competent state agency but have not been fully handled by the effective date of this Circular, the tax authority and competent state agency continue to follow the order and procedures for handling dossiers applicable before this Circular takes effect, except as provided in Clauses 4 and 6 of this Article. For tax declaration dossiers in which the taxpayer declared the refund indicator on the tax declaration of a tax period before 01 July 2026 but has not yet sent the refund dossier to the tax authority, the refund request forms applicable before this Circular takes effect apply until the time specified in Clause 2, Article 99 of this Circular. Where the taxpayer sends the refund dossier to the tax authority after the time specified in Clause 2, Article 99 of this Circular, the refund request is made using the forms specified at Points a.2 and b.2, Clause 1 or Point b, Clause 2, Article 46 of this Circular.

6. For tax exemption, reduction and refund dossiers under international treaties other than Tax Agreements received by the tax authority before the effective date of this Circular, if the dossier satisfies all the components, information and documents under this Circular, the tax authority continues to handle it under this Circular.

7. Organisations connected to the Tax Administration Information System before the effective date of this Circular continue to be connected if they still meet the technical connection standards under this Circular and the Tax Department's Regulation on exchange and provision of information serving State budget collection; where they do not meet the technical connection standards as prescribed, they must upgrade to meet them.

8. Procedures for connection and sharing of information between the tax authority and competent state agencies, organisations and individuals in receiving and handling tax administrative procedures for taxpayers electronically follow the forms, procedures and methods of electronic transactions applicable before this Circular takes effect, until the tax authority officially announces uniform application on the Tax Administration Information System.

Article 101. Implementation responsibilities

1. Tax authorities at all levels are responsible for disseminating and guiding organisations, individuals and taxpayers in implementing this Circular.

2. Organisations, individuals and taxpayers subject to this Circular fully implement the guidance in this Circular.

In the course of implementation, any difficulties or problems should be promptly reported to the Ministry of Finance for resolution./.